Scottish Landfill Tax

Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014. It replaced the UK Landfill Tax from 1 April 2015.

Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).

The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016, increased from the preceding year's rates of £82.60 and £2.60 respectively. The rates for the 2019–20 year will increase to £91.35 (standard rate) and £2.90 (lower rate)

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