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. 

Latest forecasts

On 31 May 2018, we produced updated forecasts of SLfT.

Scottish Landfill Tax forecast – December 2018

£ million 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
May 2018 142 114 93 95 87 87 88
Data updates 6 7 5 6 6 6 6
Incinerator capacity update   9 0 0 0 0 0
Methodology changes   5 6 7 7 8 9
Effect of BMW landfill ban       -24 -88 -88 -90
December 2018 148 136 104 83 13 13 14
Total change 6 22 11 -12 -75 -73 -75

Source: Scottish Fiscal Commission (2018) Scotland's Economic & Fiscal Forecasts December 2018

Figures may not sum to totals because of rounding

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