Scottish Ministers have set the 2026 Scottish Landfill Tax rates through the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 (S.S.I. 2026/97). Made on 17 February and laid before the Scottish Parliament on 18 February, the instrument comes into force on 1 April 2026 and fixes the standard rate at £130.75 and the lower rate at £8.65.
The Order is made under section 13(2) and (5) of the Landfill Tax (Scotland) Act 2014 (asp 2) and has effect for taxable disposals made, or treated as made, on or after 1 April 2026. It revokes the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 (S.S.I. 2025/41). Ivan McKee signed the instrument on behalf of the Scottish Ministers at St Andrew’s House on 17 February 2026.
The legislation confirms that the amount of tax is determined by reference to the weight of waste and its classification under the 2014 Act. The lower rate applies to qualifying material set out in secondary legislation, while other taxable material attracts the standard rate. Operators will need clear evidence to support any application of the lower rate at the point of disposal.
Scrutiny follows section 41(3) of the 2014 Act: the Order is laid for approval by resolution of the Scottish Parliament within 28 days beginning with 17 February 2026, excluding any periods of dissolution or recess lasting more than four days. Commencement remains 1 April 2026 as stated in the instrument.
Landfill site operators face a short implementation window. Price lists, weighbridge systems and invoicing should be updated so that disposals on or after 1 April 2026 are charged at the new rates. Internal instructions must reflect the distinction between standard and lower rate loads and set out documentary requirements for acceptance.
Tax returns covering April 2026 must apply the revised figures to taxable disposals in the period. Contracts with local authorities and private customers that reference statutory rates or the 2025 Order should be reviewed so that gate fees and pass‑through clauses reflect the £130.75 and £8.65 rates from the effective date.
Local authorities preparing 2026/27 budgets should revisit residual waste tonnage forecasts and any contingency arrangements for landfill diversion. Where the lower rate may lawfully apply-for example to qualifying construction and demolition materials-councils will need suppliers to provide sufficient evidence to support lower rate claims at the point of disposal.
Waste producers and brokers should ensure accurate waste descriptions and pre‑acceptance information so site operators can categorise loads consistently with section 13. Misclassification can lead to reassessment and backdated liabilities, underscoring the need for robust documentation and retention of evidence.
The revocation of S.S.I. 2025/41 removes the previous year’s figures from 1 April 2026. Stakeholders should cleanse pricing schedules, contract annexes and billing templates to prevent outdated rates being applied after the change takes legal effect.