Commentary

V20.304 Rates of tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.304 Rates of tax

Part V20 Landfill tax | Commentary

V20.304 Rates of tax

With effect from 1 April 2018, SLfT is chargeable at:

  1.  

    •     £88.95 per tonne for any waste other than qualifying material;

  2.  

    •     £2.80 per tonne where the material disposed of is treated as consisting entirely of qualifying material.

Revenue Scotland also has powers to set further lower rates for different categories of qualifying material should it so wish1.

Past and future rates

The rates of SLfT since 1 April 2015 are as follows. The rates have increased annually on 1 April.

Standard rate per tonneLower rate per tonne
££
2020–2021a94.153.00
2019–2020b91.352.90
2018–2019c88.952.80
2017–2018d86.102.70
2016–2017e84.402.65
2015–2016f82.602.60

Qualifying materials

The

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