SLfT2001 - Determining the amount of tax payable

Introduction to Chapter 2 of the SLfT legislation guidance covering the determination of whether the standard or lower rate of SLfT applies to a waste load.

This chapter of guidance will help you determine the amount of tax that you have to pay in relation to SLfT, including whether a disposal is chargeable at the standard rate or lower rate and rules regarding the calculation of the weight of waste. It mostly reflects the provisions of:

The Scottish Landfill Tax (Qualifying Material) Order 2016;

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020; and

Part 9 of The Scottish Landfill Tax (Administration) Regulations 2015 (as amended by The Scottish Landfill Tax (Administration) Amendment Regulations 2015).
The chapter is structured as follows:

SLfT guidance on the tax rates which apply to SLfT, and using these to calculate the amount of tax that is chargeable on a taxable disposal.

SLfT guidance on which types of material are to be treated as qualifying material for the purposes of determining whether the lower rate of SLfT is applicable.

SLfT guidance on the criteria which Scottish Ministers must have regard to when specifying qualifying material for the lower rate of SLfT.

SLfT guidance on the types of evidence which a landfill operator must keep and provide to substantiate applying the lower rate of tax to a waste disposal.

SLfT guidance on determining the tax rate for a waste load wholly consisting of qualifying material apart from a small amount of non-qualifying material.

Overview of SLfT guidance on calculating the weight of waste, including the use of weighbridges, alternative weighing methods, and water content discount.