Scottish landfill tax to include ‘refinements’

The Scottish government is considering refinements and enhancements in designing its landfill tax, which will come into force in April 2015

The Scottish government is consulting on plans to introduce a Scottish landfill tax with “refinements or enhancements” over the UK version, to “support its continued smooth operation in Scotland”.

The consultation follows the Scotland Act 2012, given Royal Assent in May this year, which gave Scotland new but modest taxation and borrowing powers. Landfill tax, taxes on land or property transactions (stamp duty) and part of income tax north of the border are to fall under the control of the Scottish government.

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