Scottish Landfill Tax

Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014.^[1] It replaced the UK Landfill Tax from 1 April 2015.^[2]

Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).^[3][4]

The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016,^[5] 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)

See also

• Taxation in Scotland