Scottish Landfill Tax: EIR release

Information requested

How much money has been spent on the Scottish Government looking into the Scottish Landfill Tax over the last five years, with a breakdown of each year and what the money has been spent on?

How many consultations has the government published about this topic and similar policies on the Scottish Landfill Tax over the last ten years, with a list of these?

All briefings prepared for ministers regarding the Scottish Landfill Tax between January 2023 and the date of this FOI.

Response

How much money has been spent on the Scottish Government looking into the Scottish Landfill Tax over the last five years, with a breakdown of each year and what the money has been spent on?

The Scottish Government has spent no money carrying out research or other studies regarding Scottish Landfill Tax over the last five years. Other associated costs relate to staff time expended on this activity. The Scottish Government does not hold information which breaks down staff cost, or staff time, committed to work related to Scottish Landfill Tax. This is because the relevant officials in the Scottish Government’s Tax and Revenues Directorate and its predecessors work across a number of aspects of tax policy.

How many consultations has the government published about this topic and similar policies on the Scottish Landfill Tax over the last ten years, with a list of these?

The Scottish Government has published four consultations about Scottish Landfill Tax and similar policies within the last ten years. These were:

• May 2022 – Delivering Scotland’s Circular Economy route map to 2025 and Beyond
• November 2021 – Scottish Landfill Tax – further clarity and certainty
• November 2015 – Scottish Landfill Tax – Loss on Ignition Testing for Waste Fines
• May 2014 – Scottish Landfill Tax – A consultation on subordinate legislation

In addition, Revenue Scotland published two relevant consultations. There were:

• June 2016 – Consultation on Revenue Scotland guidance on treatment of waste fines
• June 2015 – Consultation on Revenue Scotland guidance on how to determine the rate of
• Scottish Landfill Tax chargeable on contaminated soil

All briefings prepared for ministers regarding the Scottish Landfill Tax between January 2023 and the date of this FOI.

I enclose a copy of some of the information you requested. While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because exceptions under regulations 10(4)(e) (internal communications) apply.

This exception is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exception. We recognise there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, balanced against this there is also a public interest in retaining a private space within which officials can exchange full and frank views with Ministers. We have endeavoured to provide the requested information wherever possible, but some documents have been redacted

Some information has also been excepted under regular 11(2) of the EIR (personal information). This exception is not subject to a public interest test.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.

EIR 202300387173 - Information Released - Annex

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11 page PDF

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