The Scottish parliament is seeking views on the structure of its proposed Landfill Tax, raising considerations such as the implementation of a replacement for the landfill communities fund and closer alignment of landfill tax administration with environmental permitting.

According to the Scotland Bill (2012), responsibility for landfill tax should be devolved to the Scottish Parliament. This includes responsibility for determining the nature of the tax, any rates, thresholds and exemptions and also responsibility for collecting and enforcing payment of the tax and managing an appeals system.

From April 2015, the Scottish parliament will have responsibility for taxes on disposals to landfill and on land transactions in Scotland.

This is the second of three devolved tax consultations. The Scottish government has already consulted on its proposals for a Land and Buildings Transaction Tax for Scotland, with a view to introducing a Bill for the Scottish parliament's consideration in Autumn 2012.

There will be a consultation in 2013 on tax management arrangements, covering issues that apply to all future devolved taxes like tax collection, the use of information, penalties for late payment or for tax evasion and the process for appeals.

The Scottish government will consider its proposals for a Landfill Tax for Scotland in the light of the responses to this consultation and will introduce a Bill for the Scottish parliament's consideration in spring 2013.

Comments on this consultation can be submitted until 15 January 2013.