Scottish Landfill Tax (SLfT)

Scottish Landfill Tax is paid on the disposal of waste to landfill sites.

The Scotland Act 2012 devolved Landfill Tax to the Scottish Parliament. Scottish Landfill Tax (SLfT) was introduced to replace the UK Landfill Tax from April 2015.

The Scottish Parliament sets tax rates paid on the disposal of waste at landfill and determines which waste qualifies for the tax. SLfT is a fully devolved tax collected by Revenue Scotland. 

From 1 January 2021, the Scottish Government will implement a ban on the landfill of biodegradable municipal waste (BMW).

Latest forecasts

On 30 May 2019, we produced updated forecasts of SLfT.

Scottish Landfill Tax forecast – May 2019

 £ million

2017-18 [1]

2018-19  2019-20   2020-21 2021-22 2022-23   2023-24 2024-25
   148  143  109  87  12  14  15 15

[1] 2017-18 value is to outturn available at time of publication.

Our report Scotland’s Economic and Fiscal Forecasts contains further information on the methodology used to forecast SLfT.

Supporting information

Scottish Fiscal Commission (2018) Scotland's Economic and Fiscal Forecasts December 2018

Scottish Fiscal Commission (2018) Scotland’s Economic and Fiscal Forecasts May 2018

Scottish Fiscal Commission (2017) Scotland’s Economic and Fiscal Forecasts December 2017

Scottish Fiscal Commission (2016) Current Approach to Forecasting

Revenue Scotland SLfT page

UK Government page on landfill tax

Revenue Scotland SLfT statistics

OBR Scottish tax forecasts

Scottish Government page on SLfT