Are the SNP going to change Scottish Landfill Tax?
Scottish Landfill Tax is a tax on the disposal of waste to landfill. There are two rates of Landfill Tax - a standard rate for active materials and a lower rate for less polluting materials. The UK Government have reduced their equivalent Landfill credit rate to 4.2%, which we consider is the wrong decision for our environment. Therefore, we will maintain the existing credit rate of 5.6% in Scotland, ensuring landfill site operators contribute more to community and environmental projects than elsewhere in the UK.
Since 1 April 2016 the standard rate of Scottish Landfill has been £84.40 per tonne and the lower rate has been £2.65 per tonne.