SLfT rates and accounting periods
SLfT rates
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 is in effect from 1 April 2022. As a result, taxable disposals made or treated as made on or after 1 April 2022 are subject to the following rates of SLfT:
- Standard rate: £98.60 per tonne
- Lower rate: £3.15 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 |
| 1 April 2021 | £3.10 | £96.70 |