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Consultation on Scotish Landfill Tax- Loss on Ignition Testing - Analysis

Consultation on Scotish Landfill Tax- Loss on Ignition Testing - Analysis

Thursday, March 24, 2016

ISBN: 9781786520760

Analysis of consultation responses following the Scottish Governments consultation exercise looking loss on ignition testing and the application of the lower rate of Scottish Landfill tax to fine waste particles produced through waste treatment processes.

Executive Summary

The intention of the consultation was to help ensure that waste fines are taxed at the correct rate when landfilled, including understanding the impacts a proposed mandatory testing system will have on the waste management industry, corresponding waste streams and to identify ways to prevent the potential for tax evasion and avoidance.

The consultation ran from 13 November to 29 December 2015.