Information

You appear to be using an unsupported browser, and it may not be able to display this site properly. You may wish to upgrade your browser.

Scottish Landfill Tax

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.

The tax is administered by Revenue Scotland with support from the Scottish Environment Protection Agency (SEPA).

Landfill operators - what you must do

You need to:

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
Back to top