Scottish Ministers have confirmed the landfill tax credit will be switched off for new donations to approved bodies from 1 April 2026. The change is set out in a short amendment to the Scottish Landfill Tax (Administration) Regulations and was made on 13 January 2026, then laid before the Scottish Parliament on 15 January 2026.

In plain terms, regulation 27 of the 2015 rules, the clause that allows registered landfill operators to claim credit for qualifying contributions, will cease to have effect on that date. Nothing else about the core definitions is rewritten in this instrument.

A transitional line remains. If a qualifying contribution is made by a registered person to an approved body before 1 April 2026, the existing entitlement to credit still applies. After that, fresh contributions will not attract credit.

Though technical, the shift matters on the ground. Credit-backed contributions have helped local projects near landfill and waste sites, especially in towns and rural areas far from London's large grant programmes. Community groups have used the funding to stretch small capital works and environmental improvements.

For live bids, timing is now critical. Project leads should speak to their approved body and the relevant landfill operator about schedules, paperwork and when contributions will be made. The cut-off is hard-dated in the instrument at 1 April 2026.

The 2026 regulations rely on powers in the Landfill Tax (Scotland) Act 2014. They also clarify that the terms 'approved body', 'qualifying contribution' and 'registered person' keep the meanings set in the 2015 regulations; the amendment simply stops the entitlement to credit going forward.

The instrument, SSI 2026/8, is signed by Ivan McKee on behalf of the Scottish Ministers at St Andrew's House and comes into force on 1 April 2026. The official note to the regulations confirms the purpose is to end entitlement to credit for new qualifying contributions.

For councils, charities and contractors working across the North, the message is straightforward: if your project model depends on landfill credit, make any qualifying contributions before 1 April and plan for a funding mix without that relief from the spring.