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]

Taxation in Scotland
Scottish Government agencies
National Taxation
Local Taxation

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

References
  1. Landfill Tax (Scotland) Act 2014.
  2. The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015.
  3. "Scottish Landfill Tax". Revenue Scotland. Retrieved 2015-01-30.
  4. "A Scottish Landfill Tax". Scottish Government. Retrieved 2015-01-30.
  5. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016.
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