Quarterly SLfT Statistics
Commentary
£26.0 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, October to December 2022 (Q3, 2022/23). The total tonnage of standard taxable waste was 279,300 in the latest quarter.
Total SLfT declared due and tonnes of taxable waste reported in Q3 of 2022/23, was the lowest in any Q3. Compared to Q1 and Q2 of this year (2022/23), the standard rate of waste going to landfill was down by around 13%, although historically the second half of the financial year sees lower volumes of waste going to landfill. 2020/21 broke this pattern with the large drop in revenue in Q1 2020/21 and subsequent recovery in later quarters likely to have been strongly affected by COVID-19 restrictions. However, the latest data suggest that 2022/23 has returned to this previous pattern.
27 operators provided returns for the latest quarter, covering 47 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