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 2019 the standard rate of SLfT has increased from £88.95 to £91.35 per tonne, and the lower rate from £2.80 to £2.90 per tonne. The increase was announced in the Scottish Parliament in December 2018 by Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay MSP, and is in line with inflation.

Frequently Asked Questions

Questions and answers on different areas of Scottish Landfill Tax.

Guidance

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

Forms

SLfT forms.

Scottish Landfill Tax Register

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

SLfT Updates

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

SLfT Service Updates

Updates and announcements for SLfT portal users.

Consultations

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

Scottish Landfill Communities Fund

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