Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014. It replaced the UK Landfill Tax from 1 April 2015.
The tax is administered and collected by Revenue Scotland, with regulatory support from the Scottish Environment Protection Agency (SEPA).
The rates of Scottish Landfill Tax (given in ã/tonne) are ã84.40 (standard rate) and ã2.65 (lower rate) from 1 April 2016, increased from the preceding year's rates of ã82.60 and ã2.60 respectively. The rates for the 2019âÂÂ20 year will increase to ã91.35 (standard rate) and ã2.90 (lower rate)
The tax was established by the Landfill Tax (Scotland) act 2014, which created a devolved landfill tax for Scotland. The Act received Royal assent on 21 January 2014 and provided the framework taxing disposals of waste to landfill.