Scottish Landfill Tax
SLfT is a tax on the disposal of waste to landfill and is charged by weight on the basis of two rates: a standard rate for active materials; and a lower rate for less polluting (referred to as ‘inert’) materials.
Operators of landfill sites in Scotland are liable for SLfT, and this cost is passed on to the local authorities and businesses who dispose of waste at the landfill sites.
Revenue Scotland administers SLfT with support from the Scottish Environment Protection Agency (SEPA).