Scottish Landfill Tax

(SLfT).

Scottish Landfill Tax applies to all waste disposed of by way of landfill at a licensed landfill site in Scotland, unless the waste is specifically exempt.

It is similar to Landfill Tax in England and Northern Ireland.

It is charged by weight.

Inert waste is charged at a substantially lower rate than general waste.

See also

• Her Majesty’s Revenue & Customs
• Landfill Disposals Tax (Wales)
• Landfill Tax
• Revenue Scotland
• Sustainability