Rates and bands for the Scottish landfill tax are intended to support a more circular economy and the delivery of our ambitious targets to reduce waste, increase recycling and cut the amount of waste that goes to landfill.
As confirmed in the Scottish budget, work is under way to explore the role that the Scottish landfill tax could play in encouraging a further shift away from the landfilling of biodegradable municipal waste. A further announcement will be made when that work is complete.
As I said, work is under way to explore further changes to the landfill tax. However, in general, we expect local authorities to discharge their statutory obligations using their existing funding. In the case of the transition to the ban on biodegradable municipal waste going to landfill, there are no plans to review or change the arrangements.
As I said in my answer to Maurice Golden’s first question, a further announcement will be made regarding our exploration of the role that the Scottish landfill tax could play in encouraging a further shift away from the landfilling of biodegradable municipal waste.
As part of our response to the global climate emergency, the Scottish budget will continue to support the transition to a circular economy, as I have said, in cutting waste and carbon emissions, and opening up economic opportunities. That includes the development of a deposit return scheme for single-use drinks containers, which will reduce litter and make high-quality recycled materials available to the Scottish economy, as well as activity to support innovation in reducing waste and developing the circular economy through the circular economy investment fund. We are also committed to introducing a circular economy bill during this parliamentary session.