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)

Expand
Overview
Report

Hide

Hide

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 (€))

European Parliamentary Research Service. (2020, January). Understanding environmental taxation. Retrieved from https://www.europarl.europa.eu/RegData/etudes/BRIE/2020/646124/EPRS_BRI(2020)646124_EN.pdf [accessed 2022 January 21]

Scottish Government. (2021, March 18). Procurement Activity Annual Report 2018/19 . Retrieved from https://www.gov.scot/publications/annual-report-procurement-activity-scotland-2018-19/pages/4/ [accessed 21 January 2022]

UK Government. (2010, November). Strengthening Scotland’s Future. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/69803/Scotland_Bill_Command_Paper.pdf [accessed 21 January 2022]

Which?. (2021, November 30). Is solar PV a good investment?. Retrieved from https://www.which.co.uk/reviews/solar-panels/article/solar-panels/is-solar-pv-a-good-investment-aIzWf7E3P0dO [accessed 21 January 2022]

British Property Federation. (2021, October 25). To build or refurbish – the embodied carbon dilemma?. Retrieved from https://bpf.org.uk/media/blogs/to-build-or-refurbish-the-embodied-carbon-dilemma/ [accessed 9 February 2022]

OECD. (n.d.) Extended Producer Responsibility. Retrieved from https://www.oecd.org/env/waste/extended-producer-responsibility.htm [accessed 21 January 2022]

Scottish Government. (n.d.) Climate change. Retrieved from https://www.gov.scot/policies/climate-change/emissions-trading-scheme/ [accessed 21 January 2022]

UK Government. (2022, January 18). Participating in the UK ETS. Retrieved from https://www.gov.uk/government/publications/participating-in-the-uk-ets/participating-in-the-uk-ets [accessed 21 January 2022]

Scottish Government. (2021, April 1). Carrier bag charge. Retrieved from https://www.mygov.scot/carrier-bag-charge [accessed 21 January 2022]

Scottish Government. (2021, January 13). Increase to carrier bag charge. Retrieved from https://www.gov.scot/news/increase-to-carrier-bag-charge/ [accessed 21 January 2022]

SEPA. (n.d.) Scottish Landfill Tax. Retrieved from https://www.sepa.org.uk/regulations/waste/scottish-landfill-tax/ [accessed 21 January 2022]

Air Departure Tax (Scotland) 2017. (n.d.) Retrieved from https://www.legislation.gov.uk/asp/2017/2/contents [accessed 21 January 2022]

Scottish Government. (n.d.) Air Departure Tax. Retrieved from https://www.gov.scot/policies/taxes/air-departure-tax/ [accessed 21 January 2022]

UK Government. (2021, October). Consultation on aviation tax reform: Summary of responses to the consultation . Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1028662/APD_Summary_of_Responses_IN_TEMPLATE__002_.pdf [accessed 21 January 2022]

Scottish Government. (2018, June 20). Stability and simplicity: proposals for a rural funding transition period. Retrieved from https://www.gov.scot/publications/stability-simplicity-proposals-rural-funding-transition-period/ [accessed 21 January 2022]

Scottish Parliament. (2021, August 19). Land Use and Rural Policy: Subject Profile. Retrieved from https://digitalpublications.parliament.scot/ResearchBriefings/Report/2021/8/19/fd352596-863e-4e0f-9a5e-84af26856d74-1 [accessed 21 January 2022]

Scottish Government. (n.d.) Forestry Grant Scheme. Retrieved from https://www.ruralpayments.org/topics/all-schemes/forestry-grant-scheme/ [accessed 21 January 2022]

Forestry Journal. (2021, June 21). Latest UK tree-planting figures: Scotland leads, but UK faces 'mountainous' effort to hit 30,000-ha target. Retrieved from https://www.forestryjournal.co.uk/news/19383092.latest-uk-tree-planting-figures-scotland-leads-uk-faces-mountainous-effort-hit-30-000-ha-target/ [accessed 21 January 2022]

Scottish Government. (2019, February 5). Scotland's Forestry Strategy 2019–2029. Retrieved from https://www.gov.scot/publications/scotlands-forestry-strategy-20192029/ [accessed 21 January 2022]

Scottish Government. (2019, March 4). Future of fisheries management in Scotland: national discussion paper. Retrieved from https://www.gov.scot/publications/national-discussion-paper-future-fisheries-management-scotland/ [accessed 21 January 2022]

Marine and fisheries Scotland: marine fund Scotland application guidance notes. (2021, May 5). Retrieved from https://www.gov.scot/publications/marine-and-fisheries-scotland-marine-fund-scotland-application-guidance-notes/ [accessed 21 January 2022]

Scottish Government. (n.d.) Marine and fisheries grants. Retrieved from https://www.gov.scot/policies/marine-and-fisheries-grants/blue-economy/ [accessed 21 January 2022]

UK Government. (2021, December 9). The European Union (Withdrawal) Act and Common Frameworks: 26 June to 25 September 2021. Retrieved from https://www.gov.uk/government/publications/the-european-union-withdrawal-act-and-common-frameworks-26-june-to-25-september-2021/the-european-union-withdrawal-act-and-common-frameworks-26-june-to-25-september-2021 [accessed 21 January 2022]

Process for considering UK Internal Market Act exclusions in Common Framework areas. (2021, December 10). Retrieved from https://www.gov.uk/government/publications/process-for-considering-ukim-act-exclusions-in-common-framework-areas/process-for-considering-uk-internal-market-act-exclusions-in-common-framework-areas [accessed 21 January 2022]

Scottish Government. (2021). Heat in Buildings Strategy - achieving net zero emissions in Scotland's buildings. Retrieved from https://www.gov.scot/publications/heat-buildings-strategy-achieving-net-zero-emissions-scotlands-buildings/documents/

Ellen Macarthur Foundation. (2020). The circular economy: a transformative Covid-19 recovery strategy. Retrieved from https://ellenmacarthurfoundation.org/a-transformative-covid-19-recovery-strategy

Greco, E., Botti, F. and Bilotta, N. (2020). Global Governance at a Turning Point. The Role of the G20. Retrieved from https://www.academia.edu/49295495/Global_Governance_at_a_Turning_Point_The_Role_of_the_G20

European Commission. (2019). Communication on a new Circular Economy Action Plan. Retrieved from https://eur-lex.europa.eu/legal-content/%20EN/TXT/?uri=pi_com:Ares(2019)7907872

Scottish Government. (2021). Scotland’s Carbon Footprint: 1998-2017. Retrieved from https://www.gov.scot/news/scotlands-carbon-footprint-1998-2017/

BBC news. (2021). Budget 2021: How green is Chancellor Rishi Sunak?. Retrieved from https://www.bbc.co.uk/news/uk-59069121

European Commission. (2021). Carbon Border Adjustment Mechanism. Retrieved from https://ec.europa.eu/taxation_customs/green-taxation-0/carbon-border-adjustment-mechanism_en

Institute for Fiscal Studies. (2021). Tax policies to help achieve net zero carbon emissions. Retrieved from https://ifs.org.uk/uploads/Green-Budget-2021-Tax-policies-to-help-achieve-net-zero-carbon-emissions.pdf

UK in a Changing Europe. (2021). CBAM: what might an EU carbon-border adjustment mechanism mean for the UK?. Retrieved from https://ukandeu.ac.uk/eu-cbam-uk/

Climate Home News. (2019). Carbon markets will not help stop climate change. Retrieved from https://www.climatechangenews.com/2019/12/13/carbon-markets-will-not-help-stop-climate-change/

European Commission. (2015). Study on Environmental Fiscal Reform Potential in 14 EU Member States. Retrieved from https://ec.europa.eu/environment/integration/green_semester/pdf/EFR%20Final%20Report.pdf

World Bank. (2019, February 14). Fiscal Policies for Development and Climate Action. Retrieved from https://www.worldbank.org/en/topic/macroeconomics/publication/fiscal-policies-for-development-and-climate-action [accessed 28 February 2022]

The Coalition of Finance Ministers for Climate Action. (2021). Mainstreaming Climate into Economic and Financial Policies. Retrieved from https://www.financeministersforclimate.org/sites/cape/files/inline-files/COP26%20Mainstreaming%20Paper.pdf

Ellen Macarthur Foundation. (2021). Shaping incentives to enable a circular, low-carbon economy. Retrieved from https://ellenmacarthurfoundation.org/covid-19-shaping-incentives-to-enable-a-circular-low-carbon-economy

Advisory Group on Economic Recovery. (2020, June 22). Towards a Robust, Resilient Wellbeing Economy. Retrieved from https://www.gov.scot/publications/towards-robust-resilient-wellbeing-economy-scotland-report-advisory-group-economic-recovery/ [accessed 7 July 2020]

Zero Waste Scotland. (2020). Scottish Waste Environmental Footprint Tool (SWEFT): A review of widely used LCA indicators. Retrieved from https://www.zerowastescotland.org.uk/sites/default/files/ZWS%20SWEFT%20Impact%20Categories%20Review%20Final_0.pdf

Transport Scotland. (2020). Carbon Account for Transport No. 12: 2020 Edition. Retrieved from https://www.transport.gov.scot/media/48199/sct07209535161.pdf

Transport Scotland. (2020). Summary Transport Statistics. Retrieved from https://www.transport.gov.scot/publication/scottish-transport-statistics-no-39-2020-edition/summary-transport-statistics/

UK Government. (2020). Transport use during the coronavirus (COVID-19) pandemic. Retrieved from https://www.gov.uk/government/statistics/transport-use-during-the-coronavirus-covid-19-pandemic

European Envirionment Agency. (2018). Electric vehicles from lifecycle and circular economy perspectives. Retrieved from https://www.eea.europa.eu/publications/electric-vehicles-from-life-cycle

National Grid ESO. (2021). Record-breaking 2020 becomes greenest year for Britain’s electricity. Retrieved from https://www.nationalgrideso.com/news/record-breaking-2020-becomes-greenest-year-britains-electricity

SMMT. (2021). Battery EV uptake doubles, but new car market remains well adrift of pre-pandemic levels. Retrieved from https://www.smmt.co.uk/2021/12/battery-ev-uptake-doubles-but-new-car-market-remains-well-adrift-of-pre-pandemic-levels/

UK Government. (2021). Vehicle licensing statistics: April to June 2021 report. Retrieved from https://www.gov.uk/government/statistics/vehicle-licensing-statistics-april-to-june-2021

UK Government . (2021). Electric vehicle charging device statistics: October 2021. Retrieved from https://www.gov.uk/government/statistics/electric-vehicle-charging-device-statistics-october-2021

Scottish Futures Trust . (2021). Electric Vehicle Charging Infrastructure Report. Retrieved from https://www.scottishfuturestrust.org.uk/storage/uploads/electricvehiclereport.pdf

Financial Times. (2021). Road pricing is inevitable result of UK’s net zero drive, ministers told. Retrieved from https://www.ft.com/content/1dc7854a-2d74-4479-a4d3-18a2af374d1b

Tony Blair Institute for Global Change. (2021). Avoiding Gridlock Britain. Retrieved from https://institute.global/policy/avoiding-gridlock-britain

Scottish Government. (2020). Scottish house condition survey: 2019 key findings. Retrieved from https://www.gov.scot/publications/scottish-house-condition-survey-2019-key-findings/documents/

Common Weal. (2020). Common Weal -The Common Home Plan. Retrieved from https://braveneweurope.com/common-weal-the-common-home-plan

Scottish Government. (2021). Heat Pump Sector Deal Expert Advisory Group: final report. Retrieved from https://www.gov.scot/publications/heat-pump-sector-deal-expert-advisory-group/

Ofgem. (2020). Ofgem consumer survey 2020: Decarbonisation insights. Retrieved from https://www.ofgem.gov.uk/publications/ofgem-consumer-survey-2020-decarbonisation-insights

Eurostat. (2021). Electricity price statistics. Retrieved from https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Electricity_price_statistics

ClimateXChange. (2021). A review of heat decarbonisation policies in Europe. Retrieved from https://www.climatexchange.org.uk/media/4625/cxc-a-review-of-heat-decarbonisation-policies-in-europe-feb-2021.pdf

Climate Emergency Response Group. (2019). 12 immediate actions for Scotland’s response to the Climate Emergency. Retrieved from https://www.wwf.org.uk/sites/default/files/2019-08/Climate%20Emergency%20Statement.pdf

Ellen Macarthur Foundation. (2019). Completing the picture: How the circular economy tackles climate change. Retrieved from https://ellenmacarthurfoundation.org/completing-the-picture

Circular Flanders. (n.d.) CIRCULAR FLANDERS RETROSPECTIVE REPORT 2017-2019. Retrieved from https://www.vlaanderen-circulair.be/src/Frontend/Files/userfiles/files/Circular%20Flanders%20Retrospective%20Report.pdf [accessed 31 January 2022]

Expert Panel on Environmental Charging and Other Measures. (n.d.) No title Retrieved from https://www.gov.scot/groups/expert-panel-on-environmental-charging-and-other-measures/ [accessed 24 January 2022]

Recyclemore.co.uk. (n.d.) Did you know that each year in the UK we throw away around 600 million batteries? . Retrieved from https://www.recycle-more.co.uk/recycling/batteries [accessed 24 January 2022]

European Parliament Committee on the Internal Market and Consumer Protection. (2021). DRAFT OPINION of the Committee on the Internal Market and Consumer Protection for the Committee on the Environment, Public Health and Food Safety on the proposal for a regulation of the European Parliament and of the Council concerning batteries and waste batteries, repealing Directive 2006/66/EC and amending Regulation (EU) No 2019/1020. Retrieved from https://www.europarl.europa.eu/doceo/document/IMCO-PA-695236_EN.pdf

Scottish Government. (2016). Making Things Last: a circular economy strategy for Scotland. Retrieved from https://www.gov.scot/publications/making-things-last-circular-economy-strategy-scotland/

Bukhari, M., Carrasco-Gallego, R., & Ponce-Cueto, E. (2018). Developing a national programme for textiles and clothing recovery. Retrieved from https://journals.sagepub.com/doi/full/10.1177/0734242X18759190

UK Government. (2021). Government unveils plans for wide-ranging Waste Prevention Programme. Retrieved from https://www.gov.uk/government/news/government-unveils-plans-for-wide-ranging-waste-prevention-programme

Zero Waste Scotland. (2019). The Carbon Footprint of Scotland’s Household Waste 2019 Household Carbon Metric Brief. Retrieved from https://www.zerowastescotland.org.uk/sites/default/files/2019%20Carbon%20Metric%20HH%20Brief%20-%20V01.00.pdf

Danish Environmental Protection Agency. (2020). Towards 2025: Separate collection and treatment of textiles in six EU countries. Retrieved from https://www2.mst.dk/Udgiv/publications/2020/06/978-87-7038-202-1.pdf

Innovation in Textiles. (2021). Learnings from France on textile waste and EPR. Retrieved from https://www.innovationintextiles.com/learnings-from-france-on-textile-waste-and-epr/

UK Government. (2021, March 18). Government unveils plans for wide-ranging Waste Prevention Programme. Retrieved from https://www.gov.uk/government/news/government-unveils-plans-for-wide-ranging-waste-prevention-programme [accessed 9 February 2022]

WasteMINZ. (2014, October 30). Effective product stewardship models:a look at the overseas evidence. Retrieved from https://www.wasteminz.org.nz/pubs/effective-product-stewardship-modelsa-look-at-the-overseas-evidence/ [accessed 9 February 2022]

Climate Change Committee. (2021). Progress reducing emissions in Scotland – 2021 Report to Parliament. Retrieved from https://www.theccc.org.uk/publication/progress-reducing-emissions-in-scotland-2021-report-to-parliament/

SEPA. (2021). Waste incinerated in Scotland - 2020. Retrieved from https://www.sepa.org.uk/media/594031/2020-waste-incinerated-in-scotland-release.pdf

Zero Waste Scotland. (2021). The climate change impacts of burning municipal waste in Scotland Technical Report. Retrieved from https://www.zerowastescotland.org.uk/sites/default/files/The%20climate%20change%20impact%20of%20burning%20municipal%20waste%20in%20Scotland%20Technical%20Report%20July%202021.pdf

European Commission. (2017). COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS The role of waste-to-energy in the circular economy COM/2017/034 final. Retrieved from https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX%3A52017DC0034

Climate Change Committee. (2021). Joint Recommendations 2021 Report to Parliament . Retrieved from https://www.theccc.org.uk/wp-content/uploads/2021/06/CCC-Joint-Recommendations-2021-Report-to-Parliament.pdf

ACR+. (2021, March). Opportunities for municipalities in glass packaging collection. Retrieved from https://closetheglassloop.eu/wp-content/uploads/2021/10/Municipalities-Study_FULL.pdf [accessed 25 January 2022]

Zero Waste Europe. (2021, October 7). Waste Incineration under the EU ETS – An assessment of climate benefits. Retrieved from https://zerowasteeurope.eu/library/waste-incineration-under-the-eu-ets-an-assessment-of-climate-benefits/#:~:text=Waste%20Incineration%20under%20the%20EU%20ETS%20%E2%80%93%20An%20assessment%20of%20climate%20benefits&text=The%20results%20of%20this%20study,both%20climate%20and%20employment%20benefits. [accessed 25 January 2022]

European Commission. (2012, January). Use of Economic Instruments and Waste Management Performances. Retrieved from https://www.researchgate.net/publication/281293830_Use_of_Economic_Instruments_and_Waste_Management_Performances [accessed 25 January 2022]

State of Green. (2020, June 17). New political agreement to ensure a green Danish waste sector by 2030. Retrieved from https://stateofgreen.com/en/partners/state-of-green/news/new-political-agreement-to-ensure-a-green-danish-waste-sector-by-2030/ [accessed 25 January 2022]

Zero Waste Scotland. (2017). The composition of household waste at the kerbside in 2014-15 Summary of findings. Retrieved from https://zerowastescotland.org.uk/sites/default/files/The%20composition%20of%20household%20waste%20at%20the%20kerbside%20in%202014-15.pdf [accessed 25 January 2022]

LARAC. (2018, April 11). THE FUTURE OF LOCAL AUTHORITY WASTE FUNDING: A LARAC POLICY PAPER. Retrieved from https://larac.org.uk/sites/default/files/LARAC%20POLICY%20PAPER%20The%20future%20of%20LA%20Waste%20Funding%200418.pdf [accessed 25 January 2022]

Stirling Council. (n.d.) Garden Waste Permits. Retrieved from https://stirling.gov.uk/bins-waste-recycling/garden-waste-permits/ [accessed 25 January 2022]

Glasgow City Council. (n.d.) Bulky Waste - Residents FAQs. Retrieved from https://glasgow.gov.uk/article/26529/Bulky-Waste [accessed 25 January 2022]

Zero Waste Scotland. (n.d.) Household recycling rates. Retrieved from https://www.zerowastescotland.org.uk/content/household-recycling-rates [accessed 25 January 2022]

Morlok, J., Schoenberger, H., Styles, D., Galvez-Martos, J.L., & Zeschmar-Lahl, B. (2017). The Impact of Pay-As-You-Throw Schemes on Municipal Solid Waste Management: The Exemplar Case of the County of Aschaffenburg, Germany. Resources, 6(1). doi: https://doi.org/10.3390/resources6010008

Dunne, L., Convery, F.J., & Gallagher, L. (2008). An investigation into waste charges in Ireland, with emphasis on public acceptability. Waste Management, 28(12), 2826-2834. doi: https://doi.org/10.1016/j.wasman.2008.07.007

Ukkonnen, A., & Sahimaa, O. (2021). Weight-based pay-as-you-throw pricing model: Encouraging sorting in households through waste fees. Waste Management, 135, 372-380. doi: https://doi.org/10.1016/j.wasman.2021.09.011

Card, D., & Schweitzer, J.P. (2017). Pay-As-You-Throw schemes in the Benelux countries. Retrieved from https://ieep.eu/uploads/articles/attachments/84782562-17b9-4a16-b496-95dca4183fcf/BE-NL-LU%20PAYT%20final.pdf?v=63680923242#:~:text=Pay%2Das%2Dyou%2Dthrow%20(PAYT)%20schemes%20in,et%20al.%2C%202002%3B%20Hill [accessed 25 January 2022]

Scottish Government. (2018, October 9). Scottish Agricultural Census: June 2018. Retrieved from https://www.gov.scot/publications/results-june-2018-scottish-agricultural-census/documents/ [accessed 25 January 2022]

British Trust for Ornithology. (n.d.) Bird indicators. Retrieved from https://www.bto.org/our-science/publications/developing-bird-indicators [accessed 25 January 2022]

Scottish Government. (2019). Agriculture facts and figures: 2019. Retrieved from https://www.gov.scot/publications/agriculture-facts-figures-2019/ [accessed 25 January 2022]

Scottish Government. (2021, August 25). Agricultural transition in Scotland. Retrieved from https://consult.gov.scot/agriculture-and-rural-communities/agricultural-transition-in-scotland/ [accessed 25 January 2022]

Scottish Government. (2021, October 28). Ambitious future for rural Scotland. Retrieved from https://www.gov.scot/news/ambitious-future-for-rural-scotland/ [accessed 25 January 2022]

NatureScot. (n.d.) NCAPP - Farmer-led Projects. Retrieved from https://www.nature.scot/professional-advice/planning-and-development/social-and-economic-benefits-nature/natural-capital/pilot-programme/ncapp-farmer-led-projects [accessed 25 January 2022]

UK Government. (2021, June). Farming is Changing. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1003924/farming-changing.pdf [accessed 25 January 2022]

Eory, V., Maire, J., MacLeod, M., Sykes, A., Barnes, A., Rees, R.M., … Wall, E. (2020, December). Non-CO2 abatement in the UK agricultural sector by 2050 . Retrieved from https://www.theccc.org.uk/publication/non-co2-abatement-in-the-uk-agricultural-sector-by-2050-scottish-rural-college/ [accessed 25 January 2022]

NatureScot. (2021). NatureScot Research Report 1201 - Evidence for post-Brexit agriculture - Case studies into alternative payments. Retrieved from https://www.nature.scot/doc/naturescot-research-report-1201-evidence-post-brexit-agriculture-case-studies-alternative-payments [accessed 25 January 2022]

Wessex Water . (2020, August 19). Auctions, nature-based solutions and offsetting in the Hampshire Avon. Retrieved from https://marketplace.wessexwater.co.uk/2020/08/19/auctions-nature-based-solutions-and-offsetting-in-the-hampshire-avon/ [accessed 25 January 2022]

UK Government. (2021, September 6). September 2021: Nature and conservation covenants (parts 6 and 7). Retrieved from https://www.gov.uk/government/publications/environment-bill-2020/10-march-2020-nature-and-conservation-covenants-parts-6-and-7 [accessed 25 January 2022]

Scottish Parliament. (2019, February 1). Agriculture and Land Use - Public money for public goods?. Retrieved from https://bprcdn.parliament.scot/published/2019/2/1/Agriculture-and-Land-Use---Public-money-for-public-goods-/SB%2019-07.pdf [accessed 25 January 2022]

John Muir Trust. (2021). Carbon Emissions Land Tax. Retrieved from https://www.johnmuirtrust.org/resources/782-carbon-emissions-land-tax [accessed 25 January 2022]

UN Environment Programme. (2021, February 3). Food system impacts on biodiversity loss. Retrieved from https://www.unep.org/resources/publication/food-system-impacts-biodiversity-loss [accessed 25 January 2022]

Gerber, P.J., Seinfield, H., Henderson, B., Mottet, A., Opio, C., Dijkman, J., … Tempio, G. (2013). Tackling climate change through livestock – A global assessment of emissions and mitigation opportunities. Food and Agriculture Organization of the United Nations.

Stewart, C., Piernas, C., Cook, B., & Jebb, S.A. (2021). Trends in UK meat consumption: analysis of data from years 1–11 (2008–09 to 2018–19) of the National Diet and Nutrition Survey rolling programme. The Lancet: Planetary Health, 5(10), 699-708. doi: https://doi.org/10.1016/S2542-5196(21)00228-X

Food and Agricultural Organisation of the United Nations. (n.d.) World Food Situation. Retrieved from https://www.fao.org/worldfoodsituation/foodpricesindex/en/ [accessed 25 2022]

UK Government. (2021, October). Net Zero: principles for successful behaviour change initiatives Key principles from past government-led behaviour change and public engagement initiatives. Retrieved from https://cms.qz.com/wp-content/uploads/2021/10/net-zero-behaviour-change-initiatives2.pdf [accessed 25 January 2022]

European Commission. (n.d.) Conservation performance payments - Sweden. Retrieved from https://ec.europa.eu/environment/nature/rbaps/fiche/conservation-performance-payments-sweden_en.htm [accessed 25 January 2022]

Persson, J., Rauset, G.R., & Chapron, G. (2015). Paying for an Endangered Predator Leads to Population Recovery. Conservation Letters, 8(5), 345-350. doi: https://doi.org/10.1111/conl.12171

Dickman, A.J., Macdonald, E.A., & Macdonald, D.W. (2011). A review of financial instruments to pay for predator conservation and encourage human–carnivore coexistence. PNAS, 108(34), 13937-13944. doi: https://doi.org/10.1073/pnas.1012972108

Scotland The Big Picture. (n.d.) The Big Picture Conference: bringing rewilding to life. Retrieved from https://www.scotlandbigpicture.com/conference [accessed 25 January 2022]

World Economic Forum. (2019). Costa Rica has doubled its tropical rainforests in just a few decades. Here’s how. Retrieved from https://www.weforum.org/agenda/2019/06/costa-rica-has-doubled-its-tropical-rainforests-in-just-a-few-decades-here-s-how/ [accessed 25 2022]

Konyn, C. (2021). How Costa Rica Reversed Deforestation and Became an Environmental Model. Retrieved from https://earth.org/how-costa-rica-reversed-deforestation/ [accessed 25 January 2022]

UN. (n.d.) Payments for Environmental Services Program | Costa Rica. Retrieved from https://unfccc.int/climate-action/momentum-for-change/financing-for-climate-friendly-investment/payments-for-environmental-services-program#:~:text=Costa%20Rica%E2%80%99s%20Payments%20for%20Environmental%20Services%20Program%20%28PES%29,its%20type%20in%20the%20country%20and%20the%20region. [accessed 25 January 2022]

Green Climate Fund. (2020). FP144: Costa Rica REDD-plus Results-Based Payments for 2014 and 2015. Retrieved from https://www.greenclimate.fund/sites/default/files/document/fp144-undp-costa-rica.pdf

Rodríguez , S. (2022). How Costa Rica reversed deforestation and raised millions for conservation. Retrieved from https://dialogochino.net/en/climate-energy/how-costa-rica-deforestation-millions-for-conservation/ [accessed 25 January 2022]

Scottish Wildlife Trust and SEPA. (2020). The £1 Billion Challenge Route Map from the Scottish Conservation Finance Project. Retrieved from https://scottishwildlifetrust.org.uk/news/route-map-to-1-billion-for-nature-conservation-published/

Scottish Land Commission. (2021). Chair of Land Commission urges caution in selling carbon rights. Retrieved from https://www.landcommission.gov.scot/news-events/news/chair-of-land-commission-urges-caution-in-selling-carbon-rights?p_slug=news [accessed 25 January 2022]

Scottish Government and Sustainable Scotland Network. (2021). Public Sector Leadership on the Global Climate Emergency. Retrieved from https://www.gov.scot/publications/public-sector-leadership-global-climate-emergency/

Green Finance Institute. (2021). The Finance Gap for UK Nature. Retrieved from https://www.greenfinanceinstitute.co.uk/wp-content/uploads/2021/10/The-Finance-Gap-for-UK-Nature-13102021.pdf

Scottish Government. (2018). Tourism tax: discussion document. Retrieved from https://www.gov.scot/publications/transient-visitor-taxes-scotland-supporting-national-discussion/

Group NAO and Global Destination Sustainability Movement . (2020). TOURISM TAXES BY DESIGN White Paper: Destination funding and the impact of tourism taxes on European cities and urban communities. Retrieved from https://groupnao.com/wp-content/uploads/2020/11/TOURISM-TAXES-BY-DESIGN-NOV12-2020_rettet-compressed-2.pdf

Sustainable Balearic Islands. (n.d.) Sustainable Tourism Tax. Retrieved from http://www.illessostenibles.travel/en/home-en [accessed 25 January 2022]

Love Money. (2021). Tourist tax in Europe 2021: what you will pay in Spain, Italy and other hotspots. Retrieved from https://www.lovemoney.com/guides/52231/tourist-tax-in-europe-what-you-will-pay-in-spain-italy-and-other-hotspots [accessed 25 January 2022]

All Party Parliamentary Group for Hospitality. (2019, May 29). Tourist Tax: A report by the All Party Parliamentary Group for Hospitality. Retrieved from https://cdn.ymaws.com/www.ukhospitality.org.uk/resource/resmgr/2019/appg/appg_for_hospitality_report_.pdf [accessed 26 January 2022]

BBC. (2019, February 7). Edinburgh 'tourist tax' backed by council. Retrieved from https://www.bbc.co.uk/news/uk-scotland-47157011 [accessed 9 February 2022]

Scottish Government. (2020, February 25). The Environment Strategy for Scotland: vision and outcomes. Retrieved from https://www.gov.scot/publications/environment-strategy-scotland-vision-outcomes/ [accessed 26 January 2022]

Scottish Government. (2021). Scottish Government consultation: Tax policy and the Budget - a framework for tax. Retrieved from https://consult.gov.scot/financial-strategy/tax-policy-and-the-budget-a-framework-for-tax/ [accessed 26 January 2022]

European Commission. (2017). Capacity building, programmatic development and communication in the field of environmental taxation and budgetary reform: Final Report. Retrieved from https://ieep.eu/uploads/articles/attachments/de8980ef-e9cc-49f2-b66e-ac7a71be9e15/ETR%20and%20Civil%20Society%20Final%20Report%20191217%20FINAL.pdf?v=63680917736 [accessed 26 January 2022]

Hough-Stewart, L., Trebeck, K., Sommer, C., & Wallis, S. (2019, December 3). WEAll Ideas: Little Summaries of Big Issues - What is a wellbeing economy? Different ways to understand the vision of an economy that serves people and planet. Retrieved from https://wellbeingeconomy.org/wp-content/uploads/2019/12/A-WE-Is-WEAll-Ideas-Little-Summaries-of-Big-Issues-4-Dec-2019.pdf [accessed 26 January 2022]

Zero Waste Scotland. (2020, July). Building Back Better: Principles for sustainable resource use in a wellbeing economy. A report from the Decoupling Advisory Group to Zero Waste Scotland. Retrieved from https://www.zerowastescotland.org.uk/sites/default/files/Decoupling%20Advisory%20Group%20Report.pdf [accessed 26 2022]

European Commission. (2020, January). EU Policy - insights: Understanding environmental taxation. Retrieved from https://www.europarl.europa.eu/RegData/etudes/BRIE/2020/646124/EPRS_BRI(2020)646124_EN.pdf [accessed 31 January 2022]

Last Updated: 24/4 7:04am

An error occured while loading, please try again in a few minutes.