Scottish Landfill Tax: further clarity and certainty

Closes 31 Dec 2021

Opened 25 Nov 2021

Overview

The Scottish Government is committed to providing clarity and certainty to taxpayers and their customers regarding the application of Scottish Landfill Tax (SLfT), reflecting the Scottish approach to taxation and to ensure a level playing field across the waste and recycling industry.

Given long running challenges as to when a taxable disposal has occurred for the purpose of UK Landfill Tax and, more recently, for Scottish Landfill Tax, the Scottish Government intends to legislate to provide additional clarity as to when a taxable disposal is considered to have occurred.

This clarity will be provided by an amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014. The proposed amendment is not intended to alter or expand the scope of the tax, but to confirm what is taxable.  

This consultation is intended to gather views from landfill operators, waste managers, waste and resource sector companies, local authorities and other interested stakeholders on the proposed legislative amendment.

Why your views matter

Read the consultation paper. 

Scottish Landfill Tax is due on waste disposed of at landfill sites in Scotland.

This consultation offers an opportunity to comment on a proposed amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.

This consultation will run for a five week period from publication.

Give us your views

Interests

  • Economy
  • Environment and Climate Change