These regulations bring further sections of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 into force.
The sections now in force support the introduction of the Scottish Aggregates tax from 1 April 2026, which will replace the UK-wide levy on aggregates currently applied in Scotland.
This Directive amended the Waste Framework Directive 2008/98/EC. EU Member States are required to transpose the amendments made to national law by 17 June 2027.
Member States will be required to take action to prevent the generation of food waste and binding reduction targets are set.
Member States must also establish extended producer responsibility schemes for textile, textile-related and footwear products by 17 April 2028. Persons placing these products on the EU market will need to make financial contributions for waste management, which will be modulated to reflect environmental performance of these goods.
These regulations remove retrospective WEEE duties on solar photovoltaic panels placed on the market between 13 August 2005 and 13 August 2012.
WEEE duties continue to apply to panels placed on the market on or after 13 August 2012.
These regulations amended the Climate Change (Scotland) Act 2009.
Updated binding emissions reduction targets are applied for the 2026-2030, 2031-2035, 2036-2040 and 2041-2045 periods through revised Scottish carbon budgets.
