§ Mr. KirkwoodTo ask the Secretary of State for Scotland if he will estimate the amount of landfill tax raised from waste collection authorities in Scotland for the fiscal years(a) 1996–97 and (b) 1997–98. [6827]
§ Mr. KynochBased on their returns of household waste sent to landfill in 1994, the most recent date for which statistics are available, Scottish local authorities might be expected to face a landfill tax liability for £17 million in 1997–98. My right hon. and learned Friend the Chancellor of the Exchequer has offset the charge on business overall by the reduction in national insurance contributions announced in his Budget last year. Scottish local authorities will benefit from this reduction.
It is not possible to estimate a figure of liability for the past year 1996–97.