£23.6 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, April to June 2023 (Q1, 2023/24). The total tonnage of standard taxable waste was 240,000 in the latest quarter.
Total SLfT declared due and tonnes of standard taxable waste reported in Q1 of 2023/24 were the second lowest of any quarter, higher only than Q1 2020/21, which was likely to have been strongly affected by COVID-19 restrictions. However, the tonnes of lower rate taxable waste remained around the quarterly average, and relatively high compared to tonnes of standard rate taxable waste.
27 operators provided returns for the latest quarter, covering 47 sites.
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