The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 has now been approved by the Scottish Parliament and came into effect on 1 April 2024. As a result, taxable disposals made or treated as made on or after 1 April 2024 will be subject to the following rates of SLfT:
- Standard rate: £103.70 per tonne;
- Lower rate: £3.30 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.