SLfT rates and accounting periods

View information on SLfT rates and accounting periods and payment.

SLfT rates and accounting periods

SLfT rates

From 1 April 2024

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 (legislation.gov.uk)has now been made by Scottish Parliament and comes into effect on 1 April 2024. As a result taxable disposals made or treated as made on 1 April 2024 will be subject to the following rates of SLFT.

Standard Rate £103.70 per tonne

Lower Rate £3.30 per tonne.


Before April 1 2024

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023 is in effect from 1 April 2023. As a result, taxable disposals made or treated as made on or after 1 April 2023 are subject to the following rates of SLfT:

  • Standard rate:    £102.10 per tonne
  • Lower rate:         £3.25 per tonne

Historic Rates

Year Lower Rate Standard Rate
1 April 2015 £2.60 £82.60
1 April 2016 £2.65 £84.40
1 April 2017 £2.70 £86.10
1 April 2018 £2.80 £88.95
1 April 2019 £2.90 £91.35
1 April 2020 £3.00 £94.15
1 April 2021 £3.10 £96.70
1 April 2022 £3.15 £98.60
1 April 2023 £3.25 £102.10