Landfill Tax (Scotland) Bill


Outcome: E

A Bill to make provision about the taxation of disposals to landfill.

Current Status of the Bill

The Bill received Royal Assent on 21 January 2014.

Stage 1

The Bill passed Stage 1 on Tuesday, 29 October 2013.

Lead Committee: Finance Committee

The Committee published their stage 1 Report on 12 September 2013

Dates of consideration by Lead Committee:

    24 April 2013

    5 June 2013 (evidence)

    12 June 2013 (evidence)

    19 June 2013 (evidence)

    4 September 2013

Dates of consideration by other Committees:

    1 May (Public Audit Committee)

    21 May 2013 (Subordinate Legislation Committee)

    11 June 2013 (Delegated Powers and Law Reform Committee (formerly the Subordinate Legislation Committee)

    12 June 2013 (Public Audit Committee)

    24 September 2013 (Delegated Powers and Law Reform Committee)

Report by the Delegated Powers and Law Reform Committee on the Bill at Stage 1

Stage 3

The Parliament passed the Bill at Stage 3 on 17 December 2013.

Groupings and an As Passed print were not produced for this stage.


Passage of the Bill:

After Passing

The Bill received Royal Assent on 21 January 2014.

Landfill Tax (Scotland) Act 2014 asp 2

Explanatory Notes



The following volume, published on 21 July 2014, contains all the material relevant to the passage of this Bill: