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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 30 March 2026
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Displaying 1661 contributions

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Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

Yes. As I said, crofts are exempt.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

I will just work my way through the list. Crofts are exempt. Agricultural landholdings are exempt. Small landholdings are exempt. A range of uses, including use for consumption, result in exemption.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

A wide range of exemptions are included in the regulations that will, for the most part, cover many of the businesses that you are talking about. We have been quite clear that those exemptions are for individual businesses, depending on the nature of the business, but they are designed to cover businesses that meet the requirements.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

Businesses that meet the exemptions will qualify, and I believe that the regulations are clear. The non-statutory guidance on relief regulations that we will publish in April, as we normally do, will clarify that further. As I said, we have been clear, and the regulations and the guidance will also be clear on what is included and what is exempt.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

I will ask officials to comment on the specific scenario, but the exemptions include making the product available for consumption.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

We are constantly engaged with the UK Government on getting earlier sight of all manner of things, including this.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

Thank you, convener.

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 sets the rates of Scottish landfill tax that will apply from 1 April 2026. These rates are fully consistent with those announced in the Scottish budget 2026-27, as published on 13 January.

The order provides that the standard rate will increase from £126.15 to £130.75 per tonne. The lower rate, which applies to less-polluting inert materials, will increase from £4.05 to £8.65 per tonne. The updated rates reinforce the Scottish Government’s commitment to our circular economy and climate ambitions by strengthening the financial incentives to reduce landfill and to support more sustainable resource use.

I am happy to take any questions.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

There is clearly a point at which that becomes an issue, but we would not expect it to be an issue at lower levels. This year was a bit specific, if I can put it that way, in how the process worked out. The UK Government consulted on landfill tax and had produced proposals for combining the two rates over a number of years. Under those proposals, the lower rate would have increased substantially over a number of years to eventually match the higher rate.

When the UK Government published its budget, which was quite late on, as you know, it did not go ahead with that proposal; it reversed its decision. Instead, it decided to increase the lower rate by more than 100 per cent from what it had been in the previous year. Clearly, that gave us not very much time to reflect on what the UK Government had initially proposed to do, which is what we thought it would have done in its budget, and on what it decided to do, which was to make what was still a significant increase.

Given the number of moving parts at that stage, we decided that it made sense to see what the levels looked like this year, with a view to making some considerations in relation to the direction of travel of the UK rates when deciding what to do for next year.

It is not that we are not listening to what you are saying, but the way that the UK Government moved on the matter made it difficult for us to make a sensible assessment of the impact of any changes.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

If the UK Government had been on the trajectory that it had initially proposed, which was to match the two rates over a short number of years, there would have been significant increases in the UK rate, far in excess of the changes before us. For us to have put our rates up by even more than that would have required serious consideration. The fact of the UK Government being on that trajectory would have meant that the gain in the Scottish context would have been minimal.

The fact that the UK Government changed to a different mechanism at the last minute, which we had not expected, meant that we could potentially have put something on to that rate. We considered whether it was worth doing that but, given that it was going up by more than £4—that the UK Government was implementing a scale of increase of more than 100 per cent—we thought that, on balance, it made sense to wait and see how that settled out before we made any other changes.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

Including this. We are obviously keen to get earlier sight of any changes that the UK Government makes in this regard. It will go through quite a tight process in what it is announcing in its budget process—or at least we would expect that. Given the indications that something different was going to happen, we had not anticipated the change to the model that we are now considering in the budget process.