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.
Revenue Scotland
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administers and collects SLfT with support from the
Scottish Environment Protection Agency
The Scottish Environment Protection Agency (SEPA; gd, Buidheann Dìon Àrainneachd na h-Alba) is Scotland's Environmental regulation, environmental regulator and national flood forecasting, flood warning and strategic flood risk management au ...
(SEPA).
The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016,
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016.
/ref> 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
* Taxation in Scotland
Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in th ...
References
Biodegradable waste management
Landfill
Waste treatment technology
Waste legislation in the United Kingdom
Waste management concepts
Taxation in Scotland
2015 introductions
2015 establishments in Scotland
Environment of Scotland
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