SLfT rates and accounting periods
SLfT rates
From 1 April 2024
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 (legislation.gov.uk)has now been made by Scottish Parliament and comes into effect on 1 April 2024. As a result taxable disposals made or treated as made on 1 April 2024 will be subject to the following rates of SLFT.
Standard Rate £103.70 per tonne
Lower Rate £3.30 per tonne.
Before April 1 2024
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023 is in effect from 1 April 2023. As a result, taxable disposals made or treated as made on or after 1 April 2023 are subject to the following rates of SLfT:
- Standard rate: £102.10 per tonne
- Lower rate: £3.25 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 |
| 1 April 2022 | £3.15 | £98.60 |
| 1 April 2023 | £3.25 | £102.10 |