Quarterly SLfT Statistics
Commentary
£12.0 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, January to March 2024 (Q4, 2023/24). The total tonnage of standard taxable waste was 121,200 in the latest quarter.
Total SLfT declared due in Q4 of 2023/24 was the lowest of any quarter, continuing the recent trend. It was 15% lower than last quarter.
Tonnes of standard taxable waste reported this quarter were also the lowest for any quarter, and 14% lower than the previous low in last quarter.
Total tonnes of lower rate waste were the lowest since Q4 2021/22, and 2% lower than last quarter.
26 operators provided returns for the latest quarter, covering 46 sites. Note that some sites may submit a nil return some quarters. Operators are liable to submit a return until they are de-registered.
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