£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.
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