Scottish landfill tax
Produced in partnership with Angus Evers of Shoosmiths

The following Environment practice note produced in partnership with Angus Evers of Shoosmiths provides comprehensive and up to date legal information covering:

  • Scottish landfill tax
  • What is Scottish landfill tax?
  • Who pays SLfT?
  • What is a landfill site?
  • What material qualifies for SLfT?
  • Exemptions
  • Cost of SLfT
  • Registration requirements
  • Accounting for SLfT
  • Record keeping
  • More...

Scottish landfill tax

What is Scottish landfill tax?

Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support from the Scottish Environment Protection Agency (SEPA).

Since 1 April 2015, disposals of waste to landfill in Scotland are no longer subject to UK landfill tax, but are instead subject to SLfT.

Who pays SLfT?

Ordinarily, the operator of the landfill site is liable to pay landfill tax. The operator is the person who holds the authorisation for the landfill site.

However, where the authorisation holder has no direct involvement in operating the site, the Scottish Ministers may make regulations extending liability to pay tax to the ‘controller’ of the site. The controller is the person who decides what material is allowed to be deposited on the landfill site.

The person liable to pay the tax charged on a taxable disposal made at an unauthorised landfill site is any person who made the disposal or knowingly permitted it to be made. See What is a landfill site? below.

Those disposing of waste at landfill sites pay the tax indirectly, as it is part of the fee charged by the operator for each disposal. The price charged by the operator for disposals must cover the full costs of disposal, including the setting up, operating and aftercare costs of the landfill site.

What is a landfill site?

Under LT(S)A 2014, s 12 land is

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