Landfill tax is devolved in Scotland and Wales. Scottish Landfill Tax (SLfT) has applied since 1 April 2015 and is collected by Revenue Scotland. Landfill Disposals Tax (LDT) has applied in Wales since April 2018 and is collected by the Welsh Revenue Authority (WRA). Both are charged on the operator of the landfill site. If you only send waste to landfill, you do not register or file returns, although the tax you are charged through the operator depends on the nation where the site is.
This guide covers Scotland and Wales. For England and Northern Ireland, where the UK Landfill Tax applies, see the Landfill Tax rates entry in the environmental tax rates reference.
Which tax applies to your site
- The landfill site is in Scotland: Scottish Landfill Tax. You are liable if you hold the permit or authorisation for the site, or if you knowingly permit or carry out a disposal at a site that should have had one.
- The landfill site is in Wales: Landfill Disposals Tax. You are liable if you operate an authorised landfill site, or if you make or knowingly cause or permit an unauthorised disposal.
- You run sites in both nations: register with both Revenue Scotland and the WRA and file separate quarterly returns.
Scotland
Wales
The two taxes side by side
Landfill tax rules by nation
How Scottish Landfill Tax and Landfill Disposals Tax differ for a landfill operator.
| Point of comparison | Scotland | Wales |
|---|---|---|
| Tax | Scottish Landfill Tax, under the Landfill Tax (Scotland) Act 2014 | Landfill Disposals Tax, under the Landfill Disposals Tax (Wales) Act 2017 |
| Collected by | Revenue Scotland, with SEPA support | Welsh Revenue Authority |
| In force since | 1 April 2015 | April 2018 |
| Standard rate from 1 April 2026 | £130.75 per tonne | £130.75 per tonne |
| Lower rate from 1 April 2026 | £8.65 per tonne | £8.65 per tonne |
| Unauthorised disposals | Taxable at the landfill rates. The 2026 rates order sets no separate unauthorised disposals rate | £196.15 per tonne, which is 150 per cent of the standard rate |
| Who is liable | Permit or authorisation holder for a landfill site, or anyone who knowingly permits or carries out a disposal at an unauthorised site | Landfill site operator, or anyone who makes or knowingly causes or permits an unauthorised disposal |
| Registration | Notify Revenue Scotland within 30 days of first making, or intending to make, taxable disposals | Register before you operate, with the application made at least 14 days before taxable operations begin |
| Accounting periods | Quarters ending 30 June, 30 September, 31 December and 31 March | Quarters ending 31 March, 30 June, 30 September and 31 December |
| Return and payment deadline | Within 44 days of quarter end: 13 August, 13 November, 13 February, 14 May | Last working day of the month after the quarter ends |
| Records | Keep records that support each return; Revenue Scotland's guidance sets out what it expects | Keep invoices, transfer notes, weighing and disposal records for at least six years after the filing date |
| Late returns and payments | Interest and penalties | Penalties and interest under the Tax Collection and Management (Wales) Act 2016 |
Steps to get compliant
- Confirm which nation each site is in and whether it holds the permit or authorisation that makes it an authorised landfill site.
- Register on time. In Scotland that is within 30 days of your first taxable disposal or of forming the intention to make one. In Wales apply at least 14 days before operations begin and do not operate until registration is complete.
- Apply for any special arrangements early. In Wales these are weighing methods, water discounts, site restoration relief and non-disposal areas, and they must be agreed before operations begin.
- Weigh and classify each load so that you can apply the standard or lower rate correctly.
- Diary the deadlines. Scotland is 44 days after quarter end. Wales is the last working day of the following month.
- File, pay and keep your records. Keep the evidence behind every return, including weighing records and invoices.
- Watch for unauthorised disposals. If waste is dumped on land you own, lease or occupy, or from a vehicle you control, you may face a charge to tax in Wales, and in Scotland if you knowingly permit it.
Legal basis
Primary legislation and key regulations
Official guidance
Revenue Scotland — About Scottish Landfill Tax (opens in a new tab)
Revenue Scotland — SLfT accounting periods and payment (opens in a new tab)
Revenue Scotland — How Scottish Landfill Tax works (opens in a new tab)
Scottish Government — Scottish Landfill Tax (opens in a new tab)
GOV.WALES — Landfill Disposals Tax rates (opens in a new tab)
GOV.WALES — How to register for Landfill Disposals Tax (opens in a new tab)
GOV.WALES — Accounting for Landfill Disposals Tax (opens in a new tab)
GOV.WALES — Unauthorised disposals and Landfill Disposals Tax (opens in a new tab)