Scottish Landfill 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]

The tax is administered and collected by Revenue Scotland, with regulatory 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)

Legislative background

The tax was established by the Landfill Tax (Scotland) act 2014, which created a devolved landfill tax for Scotland. The Act received Royal assent on 21 January 2014 and provided the framework taxing disposals of waste to landfill.

See also

References

  1. ^ "Landfill Tax (Scotland) Act 2014". legislation.gov.uk. Retrieved 26 December 2023.
  2. ^ "The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015". legislation.gov.uk. 9 March 2015. Retrieved 26 December 2023.
  3. ^ "Scottish Landfill Tax". revenue.scot. Revenue Scotland. Retrieved 26 December 2023.
  4. ^ "A Scottish Landfill Tax". Scottish Government. Retrieved 30 January 2015.
  5. ^ Swinney, John (10 February 2016). "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016". legislation.gov.uk. Retrieved 26 December 2023.


This article is issued from Wikipedia. The text is available under Creative Commons Attribution-Share Alike 4.0 unless otherwise noted. Additional terms may apply for the media files.