Quarterly SLfT Statistics
Commentary
£14.1 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, October to December 2023 (Q3, 2023/24). The total tonnage of standard taxable waste was 140,400 in the latest quarter.
Total SLfT declared due in Q3 of 2023/24 was the lowest of any quarter, and even lower than Q1 of 2020/21, which was affected by COVID-19 restrictions. Tonnes of standard taxable waste reported were the lowest for any quarter, and 26% lower than the previous low in last quarter. Total tonnes of lower rate waste were the lowest since Q4 2021/22, and 18% lower than last quarter.
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