SLfT1001 - How Scottish Landfill Tax works

Introduction to Chapter 1 of the SLfT legislation guidance covering how SLfT works.

This chapter explains how SLfT works, including its purpose, what it applies to and who is liable to pay SLfT.

SLfT guidance covering the purpose of the tax as well as defining what a taxable disposal is.

SLfT guidance on who is liable to pay SLfT.