What is Scottish Landfill Tax (SLT)? Who does SLT apply to? What are the rates of SLT?

This is a freeview 'At a glance' guide to Scottish Landfill Tax (SLT). 

Scottish Landfill Tax (SLT) is a devolved tax, administered by Revenue Scotland.

It is applicable to site operators in Scotland who hold a licence to dispose of waste on land. The tax was introduced in 2015 and is aimed at reducing environmental waste. 

SLT is calculated on the weight of a disposal. There are currently two rates: 

  • The lower rate is applicable to less polluting wastes listed in The Scottish Landfill Tax (Qualifying Material) Order 2016. 
  • The standard rate applies to all other waste. 

The tax also applies to the illegal dumping of waste. 

Scottish Landfill Tax rates

From 1 April 2024: 

  • Lower rate: £3.30 per tonne of waste. 
  • Standard rate: £103.70 per tonne of waste.

From 1 April 2025: 

  • Lower rate: £4.05 per tonne of waste. 
  • Standard rate: £126.15 per tonne of waste. 

Historic SLT rates: 

Year            Lower rate:  Standard rate: 
2015-16 £2.60 £82.60
2016-17 £2.65 £84.40
2017-18 £2.70 £86.10
2018-19 £2.80 £88.95
2019-20 £2.90 £91.35
2020-21 £3.00 £94.15
2021-22 £3.10 £96.70
2022-23 £3.15 £98.60
2023-24 £3.25 £102.10

Administration

SLT registration is required where a person is: 

  • The environmental permit holder of a landfill site. 
  • Currently carrying out, or intending to carry out, a disposal of waste material at a landfill site that is covered by a license or permit under specific environmental legislation.

Landfill operators are required to notify Revenue Scotland of their intention to carry out taxable activities within 30 days of deciding to do so.

SLT is a self-assessed tax. Operators must file a return 44 days after the end of each relevant accounting period.  Filing deadlines are: 

Quarter                   Start         End         Filing/payment deadline
1st Quarter 1 April  30 June 13 August
2nd Quarter 1 July  30 September 13 November
3rd Quarter 1 October 31 December 13 February 
4th Quarter 1 January 31 March  14 May

Returns can be amended online for a period of 12 months from the filing date. Amendments after 12 months (up to a period of five years) must be made in writing to Revenue Scotland.

Penalties for failure to make a return are:

  • Initial late submission: £100.
  • 3 months late: £10 per day, up to £900.
  • 6 months late: £300 or 5% of the tax due, whichever is greater.
  • 12 months late: £300 or 5% of the tax due, whichever is greater.

Payment of SLT must be made by the earliest of: 

  • 5 working days after the return has been submitted. 
  • The last working day, which is or precedes, the 44th calendar day after the relevant quarter. 

External link

Revenue Scotland: Scottish Landfill Tax

Squirrel advert

Loving our content? 😍
Sign up Now!
For free tax news, cases,
discounts & special tax briefings

We hope you are enjoying this amazing Practical Tax Database here at www.rossmartin.co.uk.

 

.