Commentary
£14.1 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, October to December 2023 (Q3, 2023/24). The total tonnage of standard taxable waste was 140,400 in the latest quarter.
Total SLfT declared due in Q3 of 2023/24 was the lowest of any quarter, and even lower than Q1 of 2020/21, which was affected by COVID-19 restrictions. Tonnes of standard taxable waste reported were the lowest for any quarter, and 26% lower than the previous low in last quarter. Total tonnes of lower rate waste were the lowest since Q4 2021/22, and 18% lower than last quarter.
26 operators provided returns for the latest quarter, covering 46 sites.
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