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A Consultation on Landfill Tax Loss on Ignition Testing for Waste Fines

A Consultation on Landfill Tax Loss on Ignition Testing for Waste Fines

Friday, November 13, 2015

ISBN: 9781785448072

Scottish Ministers have committed to introducing a statutory testing regime for fine residual waste entering landfill sites for the purposes of Scottish Landfill Tax (SLfT). The purpose of this consultation is for Scottish Government to gather views from landfill operators, waste managers, waste and resource sector companies, local authorities and other interested stakeholders on the introduction of such a statutory testing regime.

Executive Summary

As a result of the consultation, we hope to fully understand the impacts a proposed mandatory testing system will have on the waste management industry and corresponding waste streams and identify ways to prevent the potential for tax evasion. The purpose of the consultation is to ensure that fine residual waste material is taxed at the correct rate when landfilled.