New Scottish Landfill Tax Rates 2023/24

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023 has now been approved by the Scottish Parliament and came into effect on 1 April 2023. As a result, taxable disposals made or treated as made on or after 1 April 2023 will be subject to the following rates of SLfT:

  • Standard rate: £102.10 per tonne;
  • Lower rate: £3.25 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.

Page Revisions

  • 3 April 2023, 7:21