Explainers

Scottish Landfill Tax

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

The Scotland Act 2012 devolved Landfill Tax to the Scottish Parliament. 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.

The Scottish Government’s ban on the landfill of biodegradable municipal waste will come into force on 31 December 2025.