ABSTRACT
The Landfill Tax came into operation on 1 October 1996. Following industry engagement to address compliance, on 1 April 2015 the government introduced a loss on ignition testing regime on fines from waste transfer stations by April 2015. The Landfill Tax Order 2011 came into force on 1 April 2011. This has amended the qualifying criteria that are eligible for the lower rate of Landfill Tax. The Scotland Act 2012 provided for Landfill Tax to be devolved to Scotland. From 1 April 2015, operators of landfill sites in Scotland are no longer liable to pay UK Landfill Tax for waste disposed at their Scottish sites. Instead, they will be liable to register and account for Scottish Landfill Tax (SLfT). Operators of landfill sites only in Scotland were deregistered from UK Landfill Tax with effect from 31 March 2015. The Standard and Lower rates of Scottish Landfill Tax will mirror rates applied to the current UK landfill tax for time being.
