Policy paper

Revenue and Customs Brief 45 (2014): devolution of Landfill Tax to Scotland and the transitional period for the Landfill Communities Fund

This publication was withdrawn on

This publication was originally archived on 12 January 2017.

The purpose of this brief is to expose draft legislation on the devolution of landfill tax to Scotland on 1 April 2015 and on the arrangements for the transitional period for the Landfill Communities Fund (LCF).