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 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[6]

See also


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