Scottish Landfill Tax: Difference between revisions
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It is similar to Landfill Tax in England and Northern Ireland. | It is similar to Landfill Tax in England and Northern Ireland. | ||
It is charged by weight. | It is charged by weight. | ||
Inert waste is charged at a substantially lower rate than general waste. | Inert waste is charged at a substantially lower rate than general waste, thereby providing incentives to ensure that waste is appropriately sorted and uncontaminated. | ||
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*[[Revenue Scotland]] | *[[Revenue Scotland]] | ||
*[[Sustainability]] | *[[Sustainability]] | ||
==External link== | |||
*[https://revenue.scot/taxes/scottish-landfill-tax/about-scottish-landfill-tax About Scottish Landfill Tax - Revenue Scotland] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 07:45, 4 March 2022
(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, thereby providing incentives to ensure that waste is appropriately sorted and uncontaminated.
See also
- Her Majesty’s Revenue & Customs
- Landfill Disposals Tax (Wales)
- Landfill Tax
- Revenue Scotland
- Sustainability
