Scottish Landfill Tax (SLfT)
Scottish Landfill Tax (SLfT) is liable on the disposal or unauthorised disposal of waste to landfill and is charged by weight.
SLfT aims to encourage waste producers to generate less waste and recover more value from it this is consistent with the Scottish Government’s Circular economy and waste route map to 2030.
SLfT was devolved from the UK to Scotland in 2015, replacing UK landfill tax in Scotland, previously this was collected by HMRC. Since the introduction of landfill tax in 1996, it is viewed as being a key factor in the changing of attitudes and motivating the diversion of waste from landfill. The Scottish Government sets the rates for SLfT; a standard rate and a lower rate for less polluting wastes. SEPA also regulate the Scottish Landfill Communities Fund, a tax credit scheme benefitting communities and environmental projects.
Revenue Scotland
From 01 April 2015 this devolved tax has been collected by Revenue Scotland, in partnership with SEPA. Information on the legislation, guidance, rates and more can be found on Revenue Scotland's website.
SEPA’s duties to regulate and monitor landfill sites and other waste activities in Scotland put us in a prime position to assist Revenue Scotland with this task. This partnership offers a more streamlined solution for the waste industry. Revenue Scotland publishes statistics on the tax declared payable, waste tonnages and contributions paid to the Scottish Landfill Communities Fund.
You can access Revenue Scotland's FAQ page here.
Tackling illegal waste activities
SLfT is also due on waste disposed of at a site where an authorisation is required but no authorisation is in force. This includes illegal waste disposal activities, such as an unlicensed landfill sites. This is an additional deterrent to SEPA’s ability to tackle waste crime using environmental legislation. This tax legislation means offenders can face a penalty as well as being required to pay the tax they owe for illegal disposals. If you are aware of illegal waste activities near you this can be reported to us directly or via Crimestoppers anonymously.
Contact
If you have any Scottish Landfill Tax enquiries, please email us at slft@revenue.scot