Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether or not to an authorised landfill site. The taxation of disposals to unauthorised sites (that is illegal dumping) is a key difference between SLfT and UK Landfill tax.

SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015. A disposal is taxable if it is a disposal of material as waste, is made by way of landfill at a landfill site.

SLfT also applies to the prescribed landfill activities relating to the use of material on site that are listed in the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.

For more information about SLfT, please see the relevant sections on our website. 

Quarterly Data Releases

Latest Publication: Q2 2020-21

FileSLfT Statistics - 01-04-15 - 30-09-20.xlsx


Next publication: 12 March 2021

Statistics published prior to the above periods can be found within the Datasets Section.

If you require a CSV version of the statistics or any other information, please email

Historical changes

Edition Notes
October – December 2016 Tax collected was dropped, and publication concentrated on tax declared due (reflecting limited external interest in quarterly tax received figures due to high collection rates). Tax collected continued to be monitored closely by Revenue Scotland, and reported in Revenue Scotland's Annual Report and Financial Statements.
April – June 2015 First SLfT publication

Data Sources

Notifications to Revenue Scotland are made via the Scottish Landfill Tax Transaction return. An SLfT return must be submitted and arrangements made for payment of the SLfT due to Revenue Scotland by 44 days after the end of the quarter. The SLfT return includes a range of information about the tax liabilities and credits claimed, along with supplementary information on the type and amount of waste disposed of in the quarter. The information presented below comes from SLfT returns.

Amendments and corrections can be made to SLfT returns up to 1 year following the original return date. This may lead to revisions in the data published in this report. The vast majority of SLfT returns are submitted online via the Revenue Scotland portal.

Related Statistics

            Published by HM Revenue and Customs

            Published by the Scottish Environment Protection Agency

Statistics on Land and Building Transaction Tax ( LBTT) can be found here.


Last updated: 
18 December 2020


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