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Scotland's Zero Waste Plan: Consultation


Annex - M - Reserved/devolved matters in relation to waste


1. This table summarises key reserved and devolved matters in relation to waste:



Funding of collection and treatment infrastructure

Devolved matter

Waste regulation in Scotland

Devolved matter

Waste exports [Transfrontier Shipment of Waste Regulations]

Reserved matter

Landfill Tax

Reserved matter

Value Added Tax. [Payable on Landfill Tax. Also can be argued that VAT could be used to encourage demand for sustainable products]

Reserved matter

Aggregates Levy

Reserved matter

Regulations covering excess packaging [The Packaging (Essential Requirements) Regulations]

Reserved matter

Producer responsibility regulations, in areas such as packaging, requiring the recycling and recovery of some or all of the material put on the market

Devolved matter, but carried out on a Great Britain basis at the moment

Voluntary agreements with industry [eg the Courtauld Commitment on packaging with retailers]

Devolved matter, but generally carried out on a UK basis at the moment.

Provisions on waste in the Climate Change (Scotland) Act

Devolved matters

More detail on reserved matters

Landfill Tax

2. Landfill Tax (plus VAT) is enforced on Landfill site operators for every tonne of waste landfilled, although certain types of waste are exempt. There are two levels of tax. The standard rate, for "active" waste (which can be expected to degrade in landfill) and a lower rate for "inert" waste (which does not degrade in landfill.) 1

3. The Landfill Communities Fund (formerly the Landfill Tax Credit Scheme) enables landfill site operators to claim tax credit for contributions they make to approved environmental bodies for spending on projects that benefit the environment. The environmental bodies are those enrolled by Entrust, the regulatory body for the scheme 2.

4. The UK Government announced in Budget 2009 that the standard rate of landfill tax for active waste would continue to increase by £8 per tonne per annum up to 2013. At 1 April 2013, the standard rate of landfill tax will be £72 a tonne. Budget 2009 also announced that the lower rate applying to inactive wastes will be frozen at £2.50 per tonne in 2010/11.

5. Separate figures for Scotland on the amount of revenue raised by landfill tax are not available. Information on the amount raised across the UK by the landfill tax shows that in 2008 total receipts from the Tax were £925 million (provisional figures). 3 Scottish Government estimates that around £100 million a year is raised in Scotland by the landfill tax.

Aggregates levy

6. The UK Government's Aggregates Levy applies to certain quarrying operations and acts as an incentive to use other materials, such as recyclate. 4

Transfrontier Shipment of Waste Regulations.

7. The legislation on Transfrontier Shipment of Waste ( TFS) is a reserved matter. More details on the role of the Scottish Environment Protection Agency ( SEPA) in relation to enforcing this legislation can be found in Annex H.

Essential Requirements in Packaging Regulations

8. These are outlined in more detail in Annex N on packaging.

Scottish Government
August 2009