Date lodged: 5 January 2017
To ask the Scottish Government what benefit has been derived from lowering the rate of non-hazardous soil treatment of recyclable soils.
Answered by: Roseanna Cunningham 26 January 2017
The introduction of Scottish Landfill Tax in April 2015 did not result in any changes to the liability of soils for the purposes of Landfill Tax. From 1996 to 2008 contaminated land had a blanket exemption under UK Landfill Tax. Since 2008, soils removed from hazardous and non-hazardous contaminated land and disposed of to landfill have been taxed at the standard rate under both the UK and Scottish landfill tax systems. Sub-soils qualify at the lower rate of Scottish Landfill Tax.
The Scottish Government is not currently aware of any evidence to suggest that the amount of soil being treated has changed.