Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014. It replaced the UK Landfill Tax from 1 April 2015.
Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).
The rates of Scottish Landfill Tax are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016, increased from the preceding year's rates of £82.60 and £2.60 respectively
References
Scottish Landfill Tax Wikipedia(Text) CC BY-SA