Scottish Landfill Tax: lower rate review
2025
Ross, Violet | Owens, Holly | Evans, Susan | Claxton, Richard | Kaczmarski, Jennifer | Chalmers-Arnold, Isabella
The report provides an initial evidence base to assess the effectiveness of the lower tax rate and explores potential changes to better support a low-carbon, circular economy. It examines the most common materials, their environmental impact, the feasibility of diversion and the range potential options to explore for policy reform.
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