Scottish landfill tax
Landfill tax legislation will be amended to bring the definition of Scottish landfill sites in line with the rest of the UK.
The amendment will fix a previous omission from the landfill tax regime, which meant that sites in Scotland were not included within the definition.
The definition of landfill sites in the UK was effective in England from 21 March 2000 and in Northern Ireland from 17 January 2003. As the changes will be applied retrospectively, the effective date will be 21 March 2000.
The legislation will be introduced in the Finance Bill 2012 in section 66(ba) of the Finance Act 1996.