Scottish Landfill Tax
| Taxation in Scotland |
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| Scottish Government agencies |
| National Taxation |
| Local Taxation |
Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014.[1] It replaced the UK Landfill Tax from 1 April 2015.[2]
Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).[3][4]
The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016,[5] increased from the preceding year's rates of £82.60 and £2.60 respectively. The rates for the 2019-20 year will increase to £91.35 (standard rate) and £2.90 (lower rate)
See also[]
References[]
- ^ Landfill Tax (Scotland) Act 2014.
- ^ The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015.
- ^ "Scottish Landfill Tax". Revenue Scotland. Retrieved 2015-01-30.
- ^ "A Scottish Landfill Tax". Scottish Government. Retrieved 2015-01-30.
- ^ The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016.
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Categories:
- Biodegradable waste management
- Landfill
- Waste treatment technology
- Waste legislation in the United Kingdom
- Waste management concepts
- Taxation in Scotland
- 2015 introductions
- 2015 establishments in Scotland
- Environment of Scotland
- Scotland government stubs
- Tax stubs