Research: Lower rate review of the Scottish Landfill Tax
13 June 2025
The Scottish Landfill Tax (SLfT) was brought in to discourage landfill disposal and increase efforts around waste prevention, reuse, recycling, and energy recovery.
This has two levels: the lower rate was created as a low-cost disposal route for inert, low-risk materials, such as rocks and soils, while the higher ‘standard’ rate was targeted more polluting materials to support environmental goals.
In early 2024, lower-rate materials exceeded standard-rate materials for the first time, leading to questions about whether this rate continues to align the Scottish Government’s environmental objectives.
Researched and compiled by policy experts from Resource Futures and Aether, this report offers an evidence base that can be used to assess the effectiveness of the lower rate and explore whether adjustments could be made to better support a low-carbon, circular economy.
The research – conducted using quantitative and qualitative analysis, literature review and stakeholder engagement – takes a closer look at the most common lower-rate materials, their associated environmental impacts, how feasible they would be to divert from landfill, and various options for reforming policy to address this issue.
