Engineering:Scottish Landfill Tax
Template:Scottish 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]
The tax is administered and collected by Revenue Scotland, with regulatory 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)
Legislative background
The tax was established by the Landfill Tax (Scotland) act 2014, which created a devolved landfill tax for Scotland. The Act received Royal assent on 21 January 2014 and provided the framework taxing disposals of waste to landfill.
See also
- Taxation in Scotland
References
- ↑ "Landfill Tax (Scotland) Act 2014.". https://www.legislation.gov.uk/asp/2014/2/contents.
- ↑ "The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax)(Appointed Day) Order 2015.". 9 March 2015. https://www.legislation.gov.uk/uksi/2015/638/made.
- ↑ "Scottish Landfill Tax". Revenue Scotland. https://www.revenue.scot/scottish-landfill-tax. Retrieved 2023-12-26.
- ↑ "A Scottish Landfill Tax". Scottish Government. https://www.scotland.gov.uk/Topics/Government/Finance/scottishapproach/landfilltax. Retrieved 2015-01-30.
- ↑ Swinney, John (10 February 2016). "The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2016.". https://www.legislation.gov.uk/ssi/2016/94/made.
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