Quarterly SLfT Statistics
Commentary
£18.9 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, July to September 2023 (Q2, 2023/24). The total tonnage of standard taxable waste was 191,000 in the latest quarter.
Total SLfT declared due in Q2 of 2023/24 was the second lowest of any quarter, higher only than Q1 2020/21, which was likely to have been strongly affected by COVID-19 restrictions. Tonnes of standard taxable waste reported were the lowest for any quarter. Total tonnes of lower rate waste were the lowest since Q1 2022/23, but remain relatively high compared to tonnes of standard rate taxable waste.
26 operators provided returns for the latest quarter, covering 46 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