A BAN on household waste going to landfill will force councils and businesses to shift one million tonnes of rubbish south of the Border, it has been warned – handing England a £100m tax “gift”.

The Scottish Environmental Services Association (Sesa), which represents the waste sector, said it had “deep concerns” around Scotland’s lack of preparedness ahead of its 2021 ban on sending biodegradable municipal waste to landfill.

It said there is insufficient treatment capacity to deal with the waste in other ways, meaning around one million tonnes will need to be disposed of outside Scotland.

As there is no landfill ban planned for England, Sepa said the majority of this rubbish will simply be moved across the Border – where it will be subject to a landfill tax of more than £94 per tonne.

Stephen Freeland, Sesa’s policy advisor, said restricting or banning certain materials “can act as a great incentive to recover value from the waste we all produce – but it needs to be properly planned for”.

He said: “Bringing this ban in too early before the infrastructure is built in Scotland to deal properly with the waste will simply mean the waste will follow the line of least resistance.

“This means either crossing the border into England to be landfilled, meaning higher haulage costs to local authorities and businesses and a hefty landfill tax bill, or worse it will end up in the hands of waste criminals who cause misery for people, damage to the environment, and have a significant impact on UK finances.

“Either way, that won’t be good for the environment or Scotland’s economy and we will be seeking an early meeting with Scottish Government to help come up with a plan of action that will help resolve this situation.”

It came as Nicola Sturgeon insisted the Scottish Government is aware of the “significant challenges” associated with delivering the ban, which will come into force from January 2021.

Councils have warned the move is unlikely to be achieved due to a lack of capacity.

Speaking during First Minister’s Questions, Ms Sturgeon said: “The 2021 ban is right because it sets a level of ambition that we should all be working towards. Of course, 14 local authorities already have in place a long-term solution.

“Those include our major authorities, for example in Glasgow, Edinburgh and Dundee. Our focus will be on working with those authorities that do not have a solution in place, so that we can identify ways for them to meet the target as quickly as possible.”

Around 1.6 million tonnes of waste is already exported out of Scotland every year to England and further afield.

A Scottish Government spokesman said: “The forthcoming ban on biodegradable municipal waste from landfill in Scotland remains an important part of our commitment to achieving a more circular economy and to achieving our ambitious landfill, recycling and waste targets.

“We are aware of the challenges associated with the introduction of the ban and are working with the Scottish Environment Protection Agency, Zero Waste Scotland, councils and the private sector to prepare for it.

“We will publish a waste markets study shortly which, along with the close co-operation of stakeholders, will help us identify any further actions we may need to take to ensure that Scotland is ready to deliver the ban.”