Environmental taxes, reliefs and schemes for businesses
Last updated: 8 January 2021

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 'inactive waste' - for example rocks or soil.

Rate Amount you pay
Lower rate £3.00 per tonne
Standard rate £94.15 per tonne