Scottish Landfill Tax is a tax on the disposal of waste to landfill. Its purpose is to
discourage landfilling of materials and resources and encourage alternative treatment options.
It will replace UK Landfill Tax in Scotland from April 2015 with the draft budget setting out
the standard and lower tax rates per tonne of landfill waste.
The amount of landfill waste on which the Scottish Landfill Tax is levied is reduced by 16%, following Scottish Government assumptions, to take account of potentially lower taxable volumes of waste. The landfill waste figures below take into account the 16% reduction (rounded to the nearest percentage point) as set out the Scottish Government’s methodology report, the actual reduction is less than 16%.
Revenues are further reduced by 5.61% which is passed on to the Scottish Landfill Communities Fund.
The online tool allows users to vary the volume of waste sent to landfill (both standard and
lower rated waste) and the rate at which different types of landfill waste are taxed. Scottish
Landfill Tax is forecast to raise £117 million in revenues in 2015-16. Further information the
Scottish Landfill Tax is available from the Scottish Government.