New Scottish Landfill Tax Rates 2022-23

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  • SLfT

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 has now been approved by the Scottish Parliament and came into effect on 1 April 2022. As a result, taxable disposals made or treated as made on or after 1 April 2022 will be subject to the following rates of SLfT:

  • Standard rate: £98.60 per tonne
  • Lower rate: £3.15 per tonne

Revenue Scotland has updated its guidance to reflect the changes.

Should you have any queries, please contact the Revenue Scotland SLfT team – slft@revenue.scot.