Effective from 1 April 2023, the standard rate will increase by 3.5% to £102.10 per tonne and the lower rate by 3% to £3.25 per tonne.
The standard rate had been £98.60 per tonne and the lower rate £3.15 per tonne as of April this year.
In a statement, the Scottish Government said the rises would maintain consistency with UK landfill tax increases and provide a “stable tax environment”.
The Scottish Government also hopes the rates will address concerns about the potential movements of waste around the UK, should one area have a lower tax rate than another. This is often referred to as ‘waste tourism’.
Presenting the budget yesterday, deputy first minister John Swinney said: “The Scottish Government, like governments all over the world, is faced with a difficult set of choices.
“Through this budget we are facing up to our responsibilities while being honest with the people of Scotland about the challenges which lie ahead.”
Tax
Introduced in April 2015 to replace the UK landfill tax, the Scottish landfill tax is a tax on the disposal of waste to landfill, charged by weight (see letsrecycle.com story).
It is charged based on two rates: a standard rate and a lower rate for “less‑polluting” materials.
The rates set for the Scottish landfill tax are intended to serve as a financial incentive to support a more circular economy.
Estimates published alongside the budget show the Scottish Government expects to raise £101 million via the landfill tax in 2022/23, before this falls to £79 million in 2023/24, £72 million in 2024/25, £58 million in 2025/26 and £16 million in both 2026/27 and 2027/28.
Scotland is to impose a ban on sending biodegradable waste to landfill in 2025. In August, Lorna Slater, Scotland’s circular economy minister, did not rule out an increase in exports to landfill sites in England once the ban comes into force (see letsrecycle.com story).
Zero Waste Scotland
Elsewhere in the budget, the Scottish Government also published financial information about Zero Waste Scotland, the not-for-profit environmental organisation funded by the Scottish Government and European Regional Development Fund.
Zero Waste Scotland had a budget of £40.2 million in 2021/22, rising to £43.4 million in 2022/23. The Scottish Government announced yesterday its budget would increase to £47.4 million in 2023/24.
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