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.