Scottish Landfill Tax

SLfT is a tax on the disposal of waste to landfill and is charged by weight on the basis of two rates: a standard rate for active materials; and a lower rate for less polluting (referred to as ‘inert’) materials.

Operators of landfill sites in Scotland are liable for SLfT, and this cost is passed on to the local authorities and businesses who dispose of waste at the landfill sites.

Revenue Scotland administers SLfT with support from the Scottish Environment Protection Agency (SEPA).

SLfT rates

From 1 April 2020, the standard rate of SLfT has increased from £91.35 to £94.15 per tonne and the lower rate from £2.90 to £3.00 per tonne. The increase was announced in the Scottish Parliament in February 2020 as part of the Scottish Budget 2020-21. It will mean that rates and bands remain the same as those in place in the rest of the UK.

COVID-19

17 March 2020

Revenue Scotland continues to closely monitor the developing COVID-19 situation. At present our operating hours remain as normal.

Further updates regarding any changes to this will be provided through the Revenue Scotland website and Twitter.

About us

Revenue Scotland is Scotland's devolved tax authority. Established in 2015, we've evolved from a fledgeling organisation to an established and respected tax authority with a reputation for effective and efficient tax administration.

Our role and governance

As a non-ministerial office, we are accountable to the Scottish Parliament, ensuring proper oversight while maintaining the confidence of taxpayers. Our board is appointed by the Scottish Ministers, while our senior leadership team is responsible for our daily operations.

We are an efficient organisation and consistently operate at less than 1% of the revenue we collect, meeting the OECD benchmark for efficient tax administration.

Minister for Public Finance & Digital Economy announces Scottish Budget 2020-21

The Minister for Public Finance and the Digital Economy, Kate Forbes MSP, has proposed changes to LBTT rates and bands for lease transactions. The changes, announced in her Budget statement to Parliament today (6 February 2020), will take effect from 7 February 2020.

The proposals introduce a new rate of 2% payable where the net present value (NPV) of the rent payable under the lease is above £2 million.  The revised rates and bands are:

Revenue Scotland annual stats summary shows Scottish capital accounts for majority of residential LBTT declared due

24 January 2020

The City of Edinburgh has accounted for between 30 and 33 percent of residential Land and Buildings Transaction Tax (LBTT) excluding Additional Dwelling Supplement (ADS) declared due in Scotland every year since collection of the fully devolved tax began.

Since April 2015, the Scottish capital has seen LBTT (excluding ADS) declared due from residential sales at more than three times that of other local authorities, with no other region accounting for more than 9 percent in any one year.

Annual Report Shows More Than £2.5bn in LBTT and SLfT Revenue Over Four Years

2 October 2019

Scotland’s tax authority raised revenue of £706m in Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) in 2018-19, bringing the total since 2015 to over £2.5bn.

And Revenue Scotland’s continued focus on compliance raised an additional £1.03m over the 12-month reporting period.

The figures were revealed in the tax authority’s 2018-19 Annual Report and Accounts which were published today (Wednesday 2 October).

Subscribe to