Scottish Landfill Tax
Scottish Landfill Tax (SLfT) replaced UK Landfill Tax (LfT) in Scotland from 1 April 2015.
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 2018 the standard rate of SLfT is £88.95 per tonne and the lower rate is £2.80 per tonne.
In his Budget Statement to Parliament on 12 December 2018, Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay MSP, announced that from 1 April 2019 the SLfT rates will increase in line with inflation. The standard rate of SLfT will increase to £91.35 per tonne and the lower rate will increase to £2.90 per tonne.