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 2023 and apply to taxable disposals made on or after 1 April 2023:
- the lower rate of £3.25 per tonne, which applies to those less polluting wastes listed in The Scottish Landfill Tax (Qualifying Material) Order 2016; and
- the standard rate of £102.10 per tonne, which applies to all other taxable waste.
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 £102.10 = 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 £3.25 = 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 £102.10 = Tax chargeable £
The rates of SLfT that applied in periods prior to 1 April 2022 can be found on the secondary legislation page.