£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.
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