Scottish Landfill Tax
Scottish Landfill Tax (SLfT) is a tax waste sent to landfill, paid by site operators. It encourages reducing waste to protect the environment.
The Scottish Government sets SLfT rates, announced in the annual Scottish Budget. Revenue Scotland administers the tax with support from the Scottish Environment Protection Agency (SEPA).
Landfill Tax rates
Rates for 2026 to 2027
- lower rate: £8.65 per tonne
- standard rate: £130.75 per tonne
Get more information about how Scottish Landfill Tax works at the Revenue Scotland website.
Scottish Landfill Communities Fund
The Scottish Landfill Communities Fund encourages landfill operators to contribute tax credits to community and environmental projects. The Fund will be closed to new contributions from 1 April 2026.
Read more about the Scottish Landfill Communities Fund on the Revenue Scotland website.
How Landfill Tax contributes to the economy
Revenue Scotland publishes statistics on Scottish Landfill Tax.
The Scottish Fiscal Commission produces forecasts on revenue from Scottish Landfill Tax.
Bills and legislation
The Landfill Tax (Scotland) Act 2014 is the main legislation, supported by secondary legislation.