Scottish Landfill Tax (SLfT) is paid on the disposal or unauthorised disposal of waste to landfill and is charged by weight.
Scottish Landfill Tax replaced UK landfill tax in Scotland only from 1 April 2015. SLfT is a cornerstone of Scotland’s Zero Waste Plan, encouraging the prevention, reuse and recycling of waste and helping keep valuable resources circulating in the Scottish economy.
The Scottish Environment Protection Agency (SEPA) work in partnership with Revenue Scotland.
The rates for SLfT are set by the Scottish Government.