Scottish Landfill Tax (SLfT) secondary legislation

A consultation on the secondary legislation for Scottish Landfill Tax took place in 2014.

The following secondary legislation for Scottish Landfill Tax (SLfT) is available at:

• The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014
• The Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 (as amended by The Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022)
• The Scottish Landfill Tax (Administration) Regulations 2015
• The Landfill Tax (Scotland) Act 2014 (Commencement No.2) Order 2015
• The Scottish Landfill Tax (Administration) Amendment Regulations 2015
• The Scottish Landfill Tax (Exemption Certificates) Order 2015
• The Landfill Tax (Scotland) Act 2014 (Commencement No. 3 and Transitional Provisions) Order 2015
• The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015
• The Scottish Landfill Tax (Qualifying Material) Order 2016
• The Scottish Landfill Tax (Administration) Amendment Regulations 2017
• The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020
• The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021