Commentary
£15.5 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, April to June 2024 (Q1, 2024/25). The total tonnage of standard taxable waste was 152,700 in the latest quarter.
The total SLfT declared due in Q1 of 2024/25 is the lowest of any Q1, but higher than the two previous quarters (Q3 and Q4 of 2023/24). It was 29% higher than last quarter.
The tonnes of standard taxable waste reported this quarter were the lowest of any Q1 but higher than the two previous quarters (Q3 and Q4 of 2023/24). It was 26% higher than the all time low which was recorded in the last quarter.
The total tonnes of lower rate waste this quarter is the lowest ever recorded, and 26% lower than last quarter.
24 operators provided returns for the latest quarter, covering 42 sites. Note that some sites may submit a nil return some quarters. Operators are liable to submit a return until they are de-registered.
Note - to make the information in this publication more accessible to users, charts and additional commentary have been added, as well as some formatting changes (for example, to support the use of assistive technology such as screen reader software). If you have any comments regarding these changes or the overall publication, please contact us at: statistics@revenue.scot