Question reference: S6W-04116
- Asked by: Mark Ruskell, MSP for Mid Scotland and Fife, Scottish Green Party
- Date lodged: 2 November 2021
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Current status: Answered by Tom Arthur on 15 November 2021
Question
To ask the Scottish Government what Scottish Landfill Tax rate (a) biostabilised waste and (b) incinerator bottom ash (IBA) qualifies for.
Answer
The Scottish Landfill Tax (Qualifying Material) Order 2016 sets out the material that qualifies at the lower rate of Scottish Landfill Tax and the qualifying conditions that have to be met.
The Order sets out specific circumstances in which incinerator bottom ash qualifies for the lower rate. As biostabilised waste is not listed in the Order, the standard rate of tax would apply.
Zero Waste Scotland has commissioned a study to better understand the potential for biostabilisation as a municipal residual waste treatment process in Scotland.