Landfill Tax (Scotland) Bill: business and regulatory impact assesment

This Business and Regulatory Impact Assesment (BRIA) looks at the potential impact of the Landfill Tax (Scotland) Bill on the environment, society and businesses through examining a number of options.


Footnotes

1. http://www.scotland.gov.uk/Publications/2012/12/5404.

2. www.scotland.gov.uk/Publications/2011/10/14120940/16

3. Food, glass, metals, paper, plastics & textiles. ZWS estimate, April 2013.

4. http://www.scotland.gov.uk/Publications/2010/06/08092645/6

5. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31999L0031:EN:NOT . Target performance measured as landfilling of EWC Chapter 15 (packaging ; selected categories that are similar in composition to household waste); Chapter 19 (selected categories that are similar in composition to household waste); and Chapter 20, all relative to a 1995 baseline.

6. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:312:0003:0003:EN:PDF

7. Eunomia: Scotland Landfill Tax Bill 2012: An Economic Assessment, April 2013.

8. Eunomia (2008) " Biostabilisation‟ of Waste: Making the Case for a Differential Rate of Landfill Tax, January 2008, http://www.eunomia.co.uk/shopimages/Eunomia%20Landfill%20Tax%20Paper%20Final.pdf

9. Eunomia: Scotland Landfill Tax Bill 2012: An Economic Assessment, April 2013.

10. Eunomia (2012) Residual Waste Infrastructure Review: High-level Analysis - Issue 3, http://www.eunomia.co.uk/documents/Eunomia_Residual_Waste_Infrastructure_Review_High-level_Version.pdf

11. SEPA waste sites and capacity information. http://www.sepa.org.uk/waste/waste_data/waste_site_information/waste_sites__capacity.aspx

12. SEPA (2010) Landfill Capacity Report for Scotland, 2009.

13. Note, that the change in costs of managing wastes generated in England and Wales is outside the scope of this analysis.

14. Economic Assessment of the Zero Waste Plan for Scotland, July 2011

15. Cambridge Econometrics in association with EFTEC and WRc (2003) A Study to Estimate the Disamenity Costs of Landfill in Great Britain, London:Defra, February 2003.

16. http://www.ros.gov.uk/pdfs/ros_statistical_report_apr-jun2012.pdf.pdf

17. Eunomia: Scotland Landfill Tax Bill 2012: An Economic Assessment, April 2013.

18. Eunomia: Scotland Landfill Tax Bill 2012: An Economic Assessment, April 2013.

19. Economic Assessment of the Zero Waste Plan for Scotland, July 2011

20. http://www.scottish.parliament.uk/S4_Bills/Landfill%20Tax%20Bill/b28s4-introd-en.pdf

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