Environmental Fiscal Measures for Scotland:

Environmental Fiscal Measures for Scotland: learning from case studies and research to create a potential strategic approach

Author: Callum Blackburn

PDF Published: Monday 28 Feb 2022 (SB 22-15)

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Overview
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Overview
Report
- About the author
- Acknowledgements
- 1. Introduction
- 2. Executive summary
  - 2.1 Key messages
  - 2.2 Case studies
  - 2.3 A potential framework
    
    2.3.1 Principles
    
    2.3.2 Constraints
- 3. Background
  - 3.1 What are fiscal measures in Scotland
  - 3.2 Environmental fiscal measures in Scotland
    
    3.2.1 Commentary on Specific Measures
  - 3.3 The current status of devolved environmental fiscal measures in Scotland
    
    3.3.1 Single-use carrier bags
    
    3.3.2 Scottish landfill tax
    
    3.3.3 Renewable energy and energy efficiency grants/loans
    
    3.3.4 Air Passenger Duty
    
    3.3.5 Agricultural subsidies/grants
    
    3.3.6 Forestry grants
    
    3.3.7 Fishing subsidies/grants
    
    3.3.8 Others
    
    3.3.9 The post EU legal framework
    
    3.3.10 Environmental fiscal reform in a devolved context
  - 3.4 Planned environmental fiscal measures
  - 3.5 Programme for Government and the Climate Change Plan 2020 commitments
  - 3.6 European Union measures
- 4. Exploring opportunities for environmental fiscal reform
  - 4.1 Filtering the many options
  - 4.2 Determining devolved competence
  - 4.3 Identifying key themes in environmental fiscal reform relevant to Scotland
    
    4.3.1 The current situation and the carbon tax debate
    
    4.3.2 Environmental & resource versus labour & income taxation
    
    4.3.3 Mainstreaming climate change and biodiversity - a whole government approach
- 5. Key sectors and associated case studies
  - 5.1 The electrification of transport
    
    5.1.1 Background
    
    5.1.2 Case Study: Norway
    
    5.1.3 Implications and emerging issues for Scotland
  - 5.2 Renewable heat
    
    5.2.1 Background
    
    5.2.2 Domestic heating and heat pumps
    
    5.2.3 Experience of other countries
    
    5.2.4 Implications and emerging issues for Scotland
  - 5.3 Product stewardship for textiles
    
    5.3.1 Background
    
    5.3.2 Case Study: France
    
    5.3.3 Implications and emerging issues for Scotland
  - 5.4 Waste management
    
    5.4.1 Background
    
    5.4.2 Energy from waste
    
    5.4.3 Case Study: countries with EfW taxes
    
    5.4.4 Charging for household waste services
    
    5.4.5 Case Study: direct charges
    
    5.4.6 Implications and Emerging Issues for Scotland
  - 5.5. Land Management
    
    5.5.1 Background
    
    5.5.2 Carbon land taxes
    
    5.5.3 Taxing meat consumption
    
    5.5.4 Biodiversity and forestry expansion
    
    5.5.5 Case Study: Sweden conservation performance payments
    
    5.5.6 Case Study: Costa Rica payments for ecosystem services
    
    5.5.7 Implications and learning for Scotland
  - 5.6 Environmental tourism tax
    
    5.6.1 Background
    
    5.6.2 Case Study: Spain
    
    5.6.3 Implications and emerging issues
- 6. A potential framework for environmental fiscal measures
  - 6.1 Strategic Aims
  - 6.2 The practical fiscal measures
  - 6.3 Principles
    
    6.3.1 Proportionate
    
    6.3.2 Repurposed and/or efficient
    
    6.3.3 Increasing revenue percentage
    
    6.3.4 Fairness
    
    6.3.5 Holistic package
    
    6.3.6 Appropriate Hypothecation
    
    6.3.7 Route mapped
    
    6.3.8 Flexible
    
    6.3.9 Good Fit
  - 6.4 Constraints
    
    6.4.1 Border and internal market issues
    
    6.4.2 Resources
    
    6.4.3 Alignment
    
    6.4.4 UK Solution
    
    6.4.5 Urgency
  - 6.5 Visualisation of a potential framework
- 7. Conclusions
  - Glossary
Sources

Chart showing Scottish landill in tonnes versus landfill tax rates from 1995 to 2020. The chart shows that the amount of waste going to landfill has decreased over time as landfill tax rates have increased.

Image: Figure 3.3.2a: Scottish landfill in tonnes versus landfill tax rate 1995-2020

Flowchart showing the flow of funding from landfill operator to approved body to projects.

Image: Figure 3.3.2b: Scottish Landfill Communities Fund (SLCF) Funding Flow

Diagram showing sectors covered in the first phase of the EU Cross Border Adjustment Mechanism. Sectors included are cement, iron and steel, aluminium, fertiliser and electricity.

Image: Figure 3.6 - Sectors to be covered in the first phase of the EU Carbon Border Adjustment Mechanism (CBAM)

Flow diagram chart depicting a potential framework for environmental fiscal measures in Scotland. The overarching driver for EFM could be the environment strategy along with supporting legislation and strategies such as the climate change plan, proposed circular economy bill, proposed natural environment bill and proposed biodiversity strategy. Under this sits practical fiscal measures alongside emerging principles and known constraints.

Image: 6.5 Visualisation of a potential framework

Diagram showing the most practical fiscal measures, suggested principles, and known constraints of environmental fiscal measures.

Image: 2.3.2 Constraints

Chart showing environmental tax revenbues by type and environmental taxes as a share of gross domestic product and Taxes and Social Contribution raised in the EU 27 from 2002 to 2018. Environmental tax revenues have steadily increases over time but have remained stable as a share of GDP and taxes and social contribution.

Image: Figure 4.3 – Environmental Taxes as a share of GDP and TSC for the EU27 countries

Chart showing the share of transport emissions in Scotland by mode of transport. Cars have the highest share of transport emissions at 39 per cent, followed by shipping at 16 per cent, aviation at 15 per cent, heavy goods vehicles at 13 per cent, large goods vehicles at 13 per cent and trains or bus at 5 per cent.

Image: Figure 5.1.1: share of transport emissions in Scotland by mode of transport.

Chart showing a breakdown of the number of Scottish homes by primary heating fuel type. The chart shows that mains gas supplies the largest number of over two million homes. Electricity is the second largest at over two hundred and sixty thousand homes, oil at one hundred and twenty nine thousand homes, communal heating at thirty four thousand homes, solid mineral fuel at twenty thousand homes, LPG bulk or bottled at eighteen thousand homes and biomass at sixteen thousand homes.

Image: Figure 5.2.1: Breakdown of the number of Scottish homes by primary heating fuel type.

Diagram showing a graphical representation of the linear, recycling and circular, economy. The linear economy shows a straight line arrow to an image of a waste bin. The recycling shows a line with two loops flowing to an arrow to a waste bin with less waste. The circular economy shows a line flowing into circles which then returns to its starting point that does not reach the waste bin.

Image: Figure 5.3.1 – A representation of a linear and circular economy by Circular Flanders

Image showing insulation material made from recycled denim. The material is soft and bulky and pale blue in colour with some multicoloured strands of material mixed in.

Image: Figure 5.3.2 – Insulation material made from recycled cotton jeans

Diagram showing the waste hierarchy. The diagram is an inverted triangle with horizontal lines cutting across to the different stages of the hierarchy with 'prevent' at the top, followed by 'prepare for reuse', 'recycle', 'recover other value' and 'dispose' in descending order.

Image: Figure 5.4.1: The Waste Hierarchy

Chart showing the average carbon intensity of energy from waste plants in Scotland. Electricity only incinerators have the largest carbon intensity followed by electricity only gasifiers and then heat only incinerators.

Image: Figure 5.4.2: Average Carbon intensity of energy from waste plants in Scotland

Map showing the location of the twenty one out of thirty European countries that have adopted tourism taxes. Most of continental Europe has implemented tourism taxes as well as Iceland. The UK, Republic of Ireland and most of Scandinavia have not implemented tourism taxes.

Image: Figure 5.6.1 – Countries with tourism taxes in Europe

Chart showing a comparison of tourist taxes with a proposed Edinburgh transient visitor levy.

Image: Figure 5.6.3: Comparison of tourist taxes with a proposed Edinburgh transient visitor levy (Tourist Tax + VAT per night (€))

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