SLfT rates and accounting periods

View information on SLfT rates and accounting periods and payment.

SLfT Rates

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 is in effect from 1 April 2021. As a result, taxable disposals made or treated as made on or after 1 April 2021 are subject to the following rates of SLfT:

  • Standard rate:    £96.70 per tonne
  • Lower rate:         £3.10 per tonne

Historic Rates

Year

Lower Rate

Standard Rate

1 April 2015

£2.60

£82.60

1 April 2016

£2.65

£84.40

1 April 2017

£2.70

£86.10

1 April 2018

£2.80

£88.95

1 April 2019

£2.90

£91.35

1 April 2020

£3.00

£94.15