Looking ahead, the Scottish Government will carefully consider its position on future rate setting for Scottish Landfill Tax, taking account of the UK Government’s recent announcement of a significant increase in UK Landfill Tax rates for 2025-26, the proposed Circular Economy and Waste Route Map, the introduction on 31 December 2025 of the legislative ban on landfilling of biodegradable municipal waste and the interaction with the future Scottish Aggregates Tax.