£30.1 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, July to September 2022 (Q2, 2022/23). The total tonnage of standard taxable waste was 321,600 in the latest quarter.
Total SLfT declared due and tonnes of taxable waste reported in Q2 of 2022/23, was the second lowest in any Q2, after Q2 last year (2021/22). Compared to Q2 of last year (2021/22), the standard rate of waste going to landfill was up slightly by 0.6%.
Typically, more taxable waste is declared for April to September (Q1 and Q2) each year, than for October to March (Q3 and Q4). 2020 broke this pattern: April to June 2020 (Q1 2020/21) saw unusually low taxable disposals (40 per cent less SLfT declared due than the same quarter of the previous year), during the first UK-wide lockdown of the COVID-19 pandemic. Similar patterns were seen for other parts of the UK. From July to December 2020 onwards (Q2 and Q3 2020/21), SLfT declared due returned to a slightly higher level than the same quarters of 2019/20. It is difficult to separate out the impact of the COVID-19 pandemic on SLfT from the underlying trend, but the large drop in revenue in Q1 2020/21, and subsequent recovery in later quarters, is likely to have been strongly affected by COVID-19 restrictions.
28 operators provided returns for the latest quarter, covering 48 sites.
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