Commentary
£12.0 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, January to March 2024 (Q4, 2023/24). The total tonnage of standard taxable waste was 121,200 in the latest quarter.
Total SLfT declared due in Q4 of 2023/24 was the lowest of any quarter, continuing the recent trend. It was 15% lower than last quarter.
Tonnes of standard taxable waste reported this quarter were also the lowest for any quarter, and 14% lower than the previous low in last quarter.
Total tonnes of lower rate waste were the lowest since Q4 2021/22, and 2% lower than last quarter.
26 operators provided returns for the latest quarter, covering 46 sites. Note that some sites may submit a nil return some quarters. Operators are liable to submit a return until they are de-registered.
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