Podcast: Reviewing Scotland’s lower landfill tax
30 September 2025
In this episode from ClimateXChange, Susan Evans, Policy Lead at Resource Futures, and Richard Claxton, Principal Consultant at Aether, explore whether Scotland’s lower landfill tax rate is still doing what it was designed to do – discourage landfill disposal and support the Scottish Government’s environmental objectives.
Originally intended as a low-cost disposal route for inert, low-risk materials, the lower rate has remained at just £4 per tonne, while the standard rate has climbed above £126. But with Scotland’s environmental ambitions and policies evolving, is this low rate still effective and justified?
Part of the research team that worked on the ‘Scottish Landfill Tax: lower rate review’, Susan and Richard share insights from their recent assessment, revealing what materials are really going into landfill under the lower rate and their environmental impact.
From surprising findings about material classification to the potential for tax reform, this conversation offers a fresh look at what fiscal measures could help shape environmental outcomes.
Whether you’re a policymaker, sustainability professional, or just curious about waste policy, this episode is well worth a listen.
