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).

SLfT rates

From 1 April 2021, the standard rate of SLfT increased from £94.15 to £96.70 per tonne and the lower rate from £3.00 to £3.10 per tonne. These increases were announced in January 2021 as part of the Scottish Budget 2021-22. 

Questions and answers on different areas of Scottish Landfill Tax.

Practical and legislative guidance for working with Scottish Landfill Tax (SLfT).

SLfT forms.

Register for Scottish Landfill Tax (SLfT) including SLfT registration numbers, business names and addresses and site addresses of those registered for SLfT.

Revenue Scotland will publish updates here on developments regarding Scottish Landfill Tax. 

Updates and announcements for SLfT portal users.

Details about current consultations regarding Scottish Landfill Tax (SLfT).

Detailed information about Approved Bodies, Projects and transitional guidance from April 2015 to March 2017.