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: 

Executive Summary

Land and Buildings Transaction Tax  

  • £804 million in LBTT revenues were declared due during 2023/24. This is the third highest annual total, behind 2022/23 (£838 million) and 2021/22 (£813 million). The total LBTT revenue includes £189 million net Additional Dwelling Supplement (ADS) payments, some of which is likely to be reclaimed at a later date. 

    Accountability Report

     

    Corporate Governance Report

    The Directors’ Report

    Revenue Scotland Board 2023-24

    In line with paragraph 1 of Schedule 1 of the RSTPA, the Scottish Ministers are responsible for appointing between five and nine individuals to be members of the Revenue Scotland Board. One individual is appointed by Ministers as Chair.

    Performance Report

    Introduction 

    This performance overview serves as a summary to provide readers with a clear and comprehensive understanding of Revenue Scotland, our purpose, and our performance over the reporting period. This section summarises our strategic outcomes, our performance in relation to these outcomes, and the management of key risks.

    The performance overview begins by detailing our key functions, our governance structure, before discussing our progress against the strategic outcomes outlined in our Corporate Plan 2021-24

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