First minister Alex Salmond has unveiled the Scottish government's programme for the new parliamentary year which includes two bills setting out the Scottish government's proposed replacements for Stamp Duty Land Tax (SDLT) and landfill tax in Scotland.

As a result of additional powers under the Scotland Act 2012, the Scottish parliament will have responsibility for taxes on land transactions from April 2015.

The Land & Building Transaction Tax (Scotland) Bill will put in place a replacement for SDLT in Scotland. The Bill will propose operation of a Land and Buildings Transaction Tax under a distinctly Scottish-based approach and will embed the legislation in Scottish law and practices.

Proposals under consultation included changes to a progressive system where the amount of tax paid is more closely related to the value of the property.

The Landfill Tax Bill will put in place a replacement for landfill tax in Scotland. The Bill will set out proposals to establish the administration, charges and rules governing a Scottish landfill tax. It will create a tax on the landfilling of waste, replacing the current UK system in 2015.

The Scottish government has already announced plans to establish Revenue Scotland, a body which will oversee the collection and administration of the taxes. This followed HMRC claims in May 2012 that it may refuse to collect the new Scottish taxes because of the complexities involved in collecting and administering taxes that are different to existing UK taxes.

The Bills were revealed as part of a package of 15 bills, led by the flagship Referendum Bill, which will legislate for a vote on Scottish independence in the autumn of 2014.