SLfT2002 – SLfT tax rates

SLfT2002 – SLfT tax rates

SLfT is chargeable by weight and there are currently two rates for taxable disposals which are set out in The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 and apply from 1 April 2019:

Where the material disposed of consists entirely of non-qualifying material, the amount of tax charged on the taxable disposal is to be found by multiplying the standard rate by the weight in tonnes of the material disposed of.

tonnes of standard rate material disposed of     x     £91.35     =    Tax chargeable £

Where the material disposed of consists entirely of qualifying material, the amount of tax charged is to be found by multiplying the lower rate by the weight in tonnes of the material disposed of. A load that comprises of more than one group of qualifying material is still qualifying material and will be chargeable at the lower rate.

tonnes of qualifying material disposed of      x     £2.90    =     Tax chargeable £

Where a load being disposed of contains both standard-rated and lower-rated materials, tax is due on the whole load at the standard rate but see SLfT2006 for guidance in circumstances where a load wholly consists of  qualifying materials apart from a small amount of standard-rated material.

tonnes of load containing both standard and lower-rated materials disposed of     x    91.35     =     Tax chargeable £

LT(S)A 2014 section 13

Ref ID

SLfT2002

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