Date lodged: 13 February 2017
To ask the Scottish Government how it ensures that its landfill tax policy is compliant with the EU waste framework directive’s waste management hierarchy with regard to non-hazardous contaminated soils attracting the lower rate of landfill.
Answered by: Derek Mackay 7 March 2017
Scottish Landfill Tax is designed to reduce landfill volumes and move material up the waste hierarchy in line with the terms of the EU waste framework directive. Sub-soils contaminated with material not present in, The Scottish Landfill Tax (Qualifying Materials) Order 2016, do not qualify at the lower rate of tax.
The Scottish Government is satisfied that all aspects of Scottish Landfill Tax are compliant with EU and domestic law, and are consistent with Scottish Government waste management policy.