Scottish Landfill Tax

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Short description: Scottish tax

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

  • Taxation in Scotland

References

  1. ↑ "Landfill Tax (Scotland) Act 2014.". http://www.legislation.gov.uk/asp/2014/2/contents. 
  2. ↑ "The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015.". 9 March 2015. http://www.legislation.gov.uk/uksi/2015/638/made. 
  3. ↑ "Scottish Landfill Tax". Revenue Scotland. https://www.revenue.scot/scottish-landfill-tax. Retrieved 2023-12-26. 
  4. ↑ "A Scottish Landfill Tax". Scottish Government. http://www.scotland.gov.uk/Topics/Government/Finance/scottishapproach/landfilltax. Retrieved 2015-01-30. 
  5. ↑ Swinney, John (10 February 2016). "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016.". http://www.legislation.gov.uk/ssi/2016/94/made. 




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Categories: [Waste treatment technology]

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