Annual Summary of Trends in the Devolved Taxes 2023/24

View Annual Summary of Trends in the Devolved Taxes. 


This is our seventh annual statistics publication summarising trends in the devolved taxes, Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT), published on 1 November 2024.

The data in the publication covers the period 1 April 2015 to 31 March 2024.

Scottish Landfill Tax (SLfT)

Scottish Landfill Tax (SLfT)

 Mixed municipal waste has accounted for 8 million tonnes of taxable disposals since 2015/16, all of which was subject to the standard rate of SLfT. EWC code 19 12 12 has accounted for 5 million tonnes over the same time span. 66% of EWC code 19 12 12 disposals were subject to standard rate tax and 34% were subject to the lower rate.