Scottish Landfill Tax
Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to landfill, paid by site operators.
It helps to reduce the amount of waste sent to landfill, to help the environment.
It is a devolved tax, and the Scottish Government makes decisions about and sets SLfT rates. Rates are announced in the annual Scottish Budget.
The tax is administered by Revenue Scotland with support from the Scottish Environment Protection Agency (SEPA).
Landfill Tax: 2024 to 2025 rates
At the Scottish Budget on 19 December 2023, the Deputy First Minister set out the proposed Scottish Landfill Tax rates for 2024 to 2025:
- lower rate: £3.30 per tonne
- standard rate: £103.70 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 is a tax credit scheme, linked to Scottish Landfill Tax. It encourages landfill site operators to contribute tax credits to community and environmental projects. 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 relevant legislation. It is supported by a range of secondary or subordinate legislation.