SLfT is charged to operators of landfill sites in Scotland, and they reflect the costs of the tax in their charges to the local authorities and businesses who dispose of waste at these landfill sites.
Landfill operators - what you must do
You need to:
- get a permit for operating a Landfill site
- register within 30 days of setting up - if you don't you can be fined
What to pay
The tax is charged by weight. There are 2 rates. You pay the lower rate on less polluting materials or qualifying materials - for example rocks or soil. Rates are announced in the annual Scottish Budget.
|Rate||Amount you pay|
|Lower rate||£3.10 per tonne|
|Standard rate||£96.70 per tonne|
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