With effect from 1 April 2023, SLfT is chargeable at:
- Ìý
•ÌýÌýÌýÌý £102.10 per tonne for any waste other than qualifying material;
- Ìý
•ÌýÌýÌýÌý £3.25 per tonne where the material disposed of is treated as consisting entirely of qualifying material.
Revenue Scotland also has powers to set further lower rates for different categories of qualifying material and certain activities relating to the use of the materials on a landfill site should it so wish1.
Past and future rates
The rates of SLfT since 1 April 2015 are as follows. The rates have increased annually on 1 April.
| Standard rate per tonne | Lower rate per tonne |
| £ | £ |
| 2024–25a | 103.70 | 3.30 |
| 2023–24b | 102.10 | 3.25 |
| 2022–2023c | 98.60 | 3.15 |
| 2021–2022d | 94.15 | 3.00 |
| 2020–2021e | 94.15 | 3.00 |
| 2019–2020f | 91.35 | 2.90 |
| 2018–2019g | 88.95 | 2.80 |
| 2017–2018h | 86.10 | 2.70 |
| 2016–2017i | 84.40 | 2.65 |
| 2015–2016j | 82.60 | 2.60 |
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Web page updated on 17 Mar 2025 14:09