Scottish Landfill Tax (SLfT)

Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether to an authorised landfill site or not. SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015. 

SLfT is chargeable by weight and there are currently two rates for taxable disposals: 

•  The lower rate, which in 2023/24 was £3.25 per tonne, which applies to those less polluting wastes listed in The Scottish Landfill Tax (Qualifying Material) Order 2016 

•  The standard rate, which in 2023/24 was £102.10 per tonne, which applies to all other taxable waste. 

Figure 18: Tonnage of taxable disposals, by rate and year 

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Standard rate disposals of 0.7 million tonnes were declared in 2023/24, a decrease of 41% on the previous year. Lower rate disposals decreased by 11%. Total tonnage is down 30%, continuing the trend of decreasing tonnage year on year, with the exception of 2021/22, which saw an increase in tonnage, largely due to facilities returning to normal disposal activities after the previous year was affected by the COVID-19 pandemic. 

Table 11: SLfT declared due, contributions to the Scottish Landfill Communities Fund (SLCF) and credits claimed by year