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Scottish Landfill Tax

Scottish Landfill Tax is a tax on the disposal of waste to landfill.

It's charged by weight on the basis of two rates:

  • a standard rate for active materials
  • a lower rate for less polluting ('inert') materials

Visit Revenue Scotland for more information on Scottish Landfill Tax, including:

  • how to register for Scottish Landfill Tax
  • current rates
  • guidance and forms
  • service updates
  • the Scottish Landfill Communities Fund
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