Articles & Commentary
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Environmental Taxation In The UK and Scotland - Changes, Challenges and Landfill Tax
This article is the full text of a brief presentation delivered at a reception on 13 December 2012 to mark the re-issue of Garners Environmental Law Service. The article looks at environmental taxation in Scotland, and in particular on changes to Landfill Tax. The article discusses developments in relation to Landfill Tax in the UK in recent years, noting relevant case law and the main points raised by the Scottish Government's consultation on the new Landfill Tax regime for Scotland which will come into effect in April 2015.
