Quarterly SLfT Statistics
Commentary
£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 lowest in any Q2. Compared to Q1 of this year (2022/23), 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.
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