Quarterly SLfT Statistics
Commentary
£14.4 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, July to September 2024 (Q2, 2024/25). Total standard rate tonnage was 144,700 and total lower rate tonnage was 150,900.
The total SLfT declared due in Q2 of 2024/25 is the lowest of any Q2. This is consistent with the long-term trend for declining SLfT declared due, resulting from the decreasing tonnage of standard rate taxable waste.
The tonnage of both standard and lower rate waste this quarter were also the lowest of any Q2. They were higher than Q3 and Q4 of the previous year, but the second halves of a year tend to see lower amounts of waste landfilled.
25 operators provided returns for the latest quarter, covering 44 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