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