New Scottish Landfill Tax rates 2025/26

Last update: 1 April 2025
News filter: Scottish Landfill Tax (SLfT)
Tags: Scottish Landfill Tax (SLfT)

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 has now been approved by the Scottish Parliament and came into effect on 1 April 2025. As a result, taxable disposals made or treated as made on or after 1 April 2025 will be subject to the following rates of Scottish Landfill Tax (SLfT):

Standard rate: £126.15 per tonne;
Lower rate: £4.05 per tonne.

We have updated our guidance to reflect the changes.

Should you have any queries, please contact our SLfT team at slft@revenue.scot.

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31 March 2025, 16:57

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New Scottish Landfill Tax rates 2025/26

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