We are responsible for the collection and management of SLfT. SLfT is a tax on the disposal of waste to landfill in Scotland, whether or not an authorisation (see section 39 of the LT(S)A 2014) is in force. The taxation of disposals of waste to landfill at unauthorised landfill sites (that is, illegal dumping) is a key difference between SLfT and UK Landfill Tax.
SLfT is designed to encourage efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include prevention, reduction, recovery or recycling.
SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015. A disposal is a taxable disposal if:
- it is a disposal of material as waste (see SLfT1003)
- it is made by way of landfill (see SLfT1004) and
- it is made at a landfill site (see SLfT1005)
SLfT also applies to the prescribed landfill activities relating to use of material on site that are listed in The Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 and illustrated in SLfT3002 (subject to the site being covered by SLfT1005).
See SLfT3005 for guidance on disposals which are exempt from SLfT.