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Scottish Landfill Tax

Summary

Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014.[1] It replaced the UK Landfill Tax from 1 April 2015.[2]

Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).[3][4]

The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016,[5] increased from the preceding year's rates of £82.60 and £2.60 respectively. The rates for the 2019–20 year will increase to £91.35 (standard rate) and £2.90 (lower rate)

See also edit

References edit

  1. ^ "Landfill Tax (Scotland) Act 2014". legislation.gov.uk. Retrieved 26 December 2023.
  2. ^ "The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015". legislation.gov.uk. 9 March 2015. Retrieved 26 December 2023.
  3. ^ "Scottish Landfill Tax". revenue.scot. Revenue Scotland. Retrieved 26 December 2023.
  4. ^ "A Scottish Landfill Tax". Scottish Government. Retrieved 30 January 2015.
  5. ^ Swinney, John (10 February 2016). "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016". legislation.gov.uk. Retrieved 26 December 2023.