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.

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.