£23.9 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, January to March 2023 (Q4, 2022/23). The total tonnage of standard taxable waste was 258,800 in the latest quarter.
Total SLfT declared due and tonnes of standard taxable waste reported in Q4 of 2022/23, was the lowest in any Q4. However, the tonnes of lower rate taxable waste was the second highest in any Q4 and the highest since Q2 of 2021/22. The lower rates of standard waste and SLfT declared due, compared to the same quarters in previous years, are consistent with the previous quarters of this financial year.
27 operators provided returns for the latest quarter, covering 47 sites.
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