Scottish Landfill Tax

Scottish tax

Taxation in Scotland

Scottish Government agencies
Revenue Scotland Registers of Scotland
National Taxation
Income Tax Land and Buildings Transaction Tax Landfill Tax Air Departure Tax
Local Taxation
Council Tax Business rates
v t e

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)

References

^ "Landfill Tax (Scotland) Act 2014". legislation.gov.uk. Retrieved 26 December 2023.
^ "The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015". legislation.gov.uk. 9 March 2015. Retrieved 26 December 2023.
^ "Scottish Landfill Tax". revenue.scot. Revenue Scotland. Retrieved 26 December 2023.
^ "A Scottish Landfill Tax". Scottish Government. Retrieved 30 January 2015.
^ Swinney, John (10 February 2016). "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016". legislation.gov.uk. Retrieved 26 December 2023.