Committee
Finance and Public Administration Committee 10 March 2026 [Draft]
10 Mar 2026 · S6 · Finance and Public Administration Committee
Item of business
Subordinate Legislation
Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 (SSI 2026/97)
If the UK Government had been on the trajectory that it had initially proposed, which was to match the two rates over a short number of years, there would have been significant increases in the UK rate, far in excess of the changes before us. For us to have put our rates up by even more than that would have required serious consideration. The fact of the UK Government being on that trajectory would have meant that the gain in the Scottish context would have been minimal.The fact that the UK Government changed to a different mechanism at the last minute, which we had not expected, meant that we could potentially have put something on to that rate. We considered whether it was worth doing that but, given that it was going up by more than £4—that the UK Government was implementing a scale of increase of more than 100 per cent—we thought that, on balance, it made sense to wait and see how that settled out before we made any other changes.
In the same item of business
The Convener
SNP
The next item on our agenda is an evidence session with Ivan McKee, the Minister for Public Finance. The minister is joined by two Scottish Government offici...
The Minister for Public Finance (Ivan McKee)
SNP
Thank you, convener.The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 sets the rates of Scottish landfill tax that will apply from 1 April ...
The Convener
SNP
I have one question, and it is probably one that you would anticipate—I have certainly asked it before. When is the Scottish Government going to decouple fro...
Ivan McKee
SNP
There is clearly a point at which that becomes an issue, but we would not expect it to be an issue at lower levels. This year was a bit specific, if I can pu...
The Convener
SNP
I am not convinced that that would be particularly difficult. There have been years in which to get this right, if we are honest. I would have thought that t...
Ivan McKee
SNP
If the UK Government had been on the trajectory that it had initially proposed, which was to match the two rates over a short number of years, there would ha...
The Convener
SNP
Have you spoken to the UK Government about getting earlier sight of such changes in the future?
Ivan McKee
SNP
We are constantly engaged with the UK Government on getting earlier sight of all manner of things, including this.
The Convener
SNP
But not this.
Ivan McKee
SNP
Including this. We are obviously keen to get earlier sight of any changes that the UK Government makes in this regard. It will go through quite a tight proce...
The Convener
SNP
Thank you very much for that. No colleagues have indicated that they wish to ask questions. We therefore turn to agenda item 4, which involves formal conside...
The Convener
SNP
We will publish a short report to the Parliament, setting out our decision. That concludes our deliberations on the instrument. Thank you very much, minister...