LCF in Scotland – Accredited Environmental Bodies (EBs)
Provisions in The Scotland Act 2012 state that the UK Landfill Tax will be ‘switched off’ in Scotland in April 2015 and responsibility for the new Landfill Tax will be given to the Scottish Government. This includes responsibility for determining the nature of the tax, any rates, thresholds and exemptions and also responsibility for collecting and enforcing payment of the tax and managing an appeals system. More...