Committee
Finance and Constitution Committee 10 March 2021
10 Mar 2021 · S5 · Finance and Constitution Committee
Item of business
Subordinate Legislation
Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (SSI 2021/89)
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 specifies the standard and lower rates for Scottish landfill tax, consistent with the rates set out in the Scottish budget 2021-22 published on 6 February 2020. The order sets out that the standard rate will increase from £94.15 per tonne to £96.70 per tonne. The lower rate for less-polluting inert materials will increase from £3 per tonne to £3.10 per tonne. The proposed rates will come into effect from 1 April 2021. Committee members will note that the rates match landfill tax rates in the rest of the United Kingdom for the financial year 2021-22, as was confirmed in the UK budget last week and in the draft Welsh budget from December. The Scottish Government is continuing to act to avoid any potential for waste tourism to emerge as a result of material differences between tax rates north and south of the border. The increased tax rates provide appropriate financial incentives to support the delivery of our ambitious waste and circular economy targets, including our zero waste goal that no more than 5 per cent of total waste will go to landfill by 2025. I am happy to take the committee’s questions.
In the same item of business
The Convener
SNP
We move on to a discussion on the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021. We are joined by Ivan McKee, the Minister for Trade, Innov...
The Minister for Trade, Innovation and Public Finance (Ivan McKee)
SNP
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 specifies the standard and lower rates for Scottish landfill tax, consistent with the rat...
Alexander Burnett (Aberdeenshire West) (Con)
Con
I have a quick question on the consequences of the rise. I have asked the question many times, but I have yet to receive a satisfactory answer. I do not thin...
Ivan McKee
SNP
The tax relates to landfill. As the member will recognise, we have a policy commitment to reduce and eliminate landfill waste. Clearly, any unauthorised disp...
Alexander Burnett
Con
The minister has talked about the measures that are in place and about compliance. When he sees the amount of fly-tipping that is taking place, is he happy t...
Ivan McKee
SNP
I have experienced the issue in my constituency., and I had to engage with the appropriate authorities to have the problem resolved. In that case, we were la...
John Mason (Glasgow Shettleston) (SNP)
SNP
My points are on a similar theme, but I hope that I will put them in a slightly more realistic manner. I confess that I struggle with this. On the one hand, ...
Ivan McKee
SNP
That is being done. The direction that we are heading in, which involves working on alternatives to landfill such as reuse, recycling and other less environm...
John Mason
SNP
I accept that we are here to focus on the tax, so I do not want to go too far off that topic. We have a lot of individuals who want to recycle and reuse. Ho...
Patrick Harvie (Glasgow) (Green)
Green
Good morning, minister. In your opening remarks, you talked about the Scottish Government’s ambition in this area, but you also said that the rates are, as t...
Ivan McKee
SNP
As with all devolved taxation, we have the authority to set rates as we see fit. I cannot speak for anyone else, but I have not been involved in any discussi...
Patrick Harvie
Green
You are not aware of any dialogue between the Governments to decide what the best rate is: the UK Government sets it, and then the Scottish Government copies...
Ivan McKee
SNP
As I say, it is an inflation-rate increase, so it is based on the retail prices index, which is common across the UK. We could decide to do things differentl...
Patrick Harvie
Green
Well, that is a matter of perspective, I think, but thank you.
The Convener
SNP
As there are no further questions, we move to item 5, which is formal consideration of the motion on the instrument. Motion moved, That the Finance and Con...
The Convener
SNP
Later this week, the committee will publish its report on the two instruments that we have considered today. As this is the last public item on the agenda a...
Murdo Fraser
Con
Before you close, Bruce, I wish to say a couple of things. First, I echo your thanks to the clerking team. Some members might not be aware of this, but our c...
The Convener
SNP
Thank you, Murdo. That is very kind of you indeed. All that remains for me to say is that it has been a blast. Over and out. I will see you in MS Teams in fi...