{
 "id": "scottish-landfill-tax",
 "title": "Scottish Landfill Tax",
 "category": "public-finances",
 "summary": "Scottish Landfill Tax declared payable each quarter since April to June 2015, £ million, from Revenue Scotland's statistics.",
 "unit": "gbp_m",
 "chart": "column",
 "volatile": false,
 "status": "Official statistics; the latest quarters are provisional",
 "notes": [
  "Tax that landfill operators reported as payable on their returns for each quarter, rounded to the nearest £100,000. Operators can claim 90% of their contributions to the Scottish Landfill Communities Fund as tax credits, up to 5.6% of their Scottish Landfill Tax liability.",
  "The figures count all valid returns received to date; Revenue Scotland marks recent quarters provisional (P) until they are finalised (F)."
 ],
 "provenance": {
  "publisher": "Revenue Scotland",
  "publisher_url": "https://revenue.scot/",
  "source_page": "https://revenue.scot/news-publications/publications/statistics/scottish-landfill-tax-statistics",
  "licence": "OGL-3.0",
  "licence_name": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0.",
  "retrieved_at": "2026-11-04T01:55:46Z",
  "raw_files": [
   {
    "name": "release.html",
    "url": "https://revenue.scot/news-publications/publications/statistics/quarterly-slft-statistics/scottish-landfill-tax-slft-statistics-q1-2026-27",
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 "meta": {
  "latest_period": "2026 Q2",
  "release": "https://revenue.scot/news-publications/publications/statistics/quarterly-slft-statistics/scottish-landfill-tax-slft-statistics-q1-2026-27",
  "provisional_from": "2025 Q3"
 },
 "headline": {
  "label": "Scottish Landfill Tax declared",
  "value": 19.0,
  "period": "2026 Q2",
  "note": "provisional"
 },
 "series": [
  {
   "name": "Tax declared",
   "points": [
    {
     "x": "2015 Q2",
     "v": 38.2
    },
    {
     "x": "2015 Q3",
     "v": 37.7
    },
    {
     "x": "2015 Q4",
     "v": 36.7
    },
    {
     "x": "2016 Q1",
     "v": 36.7
    },
    {
     "x": "2016 Q2",
     "v": 39.2
    },
    {
     "x": "2016 Q3",
     "v": 38.9
    },
    {
     "x": "2016 Q4",
     "v": 35.8
    },
    {
     "x": "2017 Q1",
     "v": 34.0
    },
    {
     "x": "2017 Q2",
     "v": 37.1
    },
    {
     "x": "2017 Q3",
     "v": 38.1
    },
    {
     "x": "2017 Q4",
     "v": 35.7
    },
    {
     "x": "2018 Q1",
     "v": 35.7
    },
    {
     "x": "2018 Q2",
     "v": 40.6
    },
    {
     "x": "2018 Q3",
     "v": 40.2
    },
    {
     "x": "2018 Q4",
     "v": 32.7
    },
    {
     "x": "2019 Q1",
     "v": 27.8
    },
    {
     "x": "2019 Q2",
     "v": 31.0
    },
    {
     "x": "2019 Q3",
     "v": 32.2
    },
    {
     "x": "2019 Q4",
     "v": 28.5
    },
    {
     "x": "2020 Q1",
     "v": 26.9
    },
    {
     "x": "2020 Q2",
     "v": 18.5
    },
    {
     "x": "2020 Q3",
     "v": 31.3
    },
    {
     "x": "2020 Q4",
     "v": 31.0
    },
    {
     "x": "2021 Q1",
     "v": 25.5
    },
    {
     "x": "2021 Q2",
     "v": 32.5
    },
    {
     "x": "2021 Q3",
     "v": 29.6
    },
    {
     "x": "2021 Q4",
     "v": 32.9
    },
    {
     "x": "2022 Q1",
     "v": 26.7
    },
    {
     "x": "2022 Q2",
     "v": 30.1
    },
    {
     "x": "2022 Q3",
     "v": 30.1
    },
    {
     "x": "2022 Q4",
     "v": 26.0
    },
    {
     "x": "2023 Q1",
     "v": 23.9
    },
    {
     "x": "2023 Q2",
     "v": 23.6
    },
    {
     "x": "2023 Q3",
     "v": 19.0
    },
    {
     "x": "2023 Q4",
     "v": 14.1
    },
    {
     "x": "2024 Q1",
     "v": 12.1
    },
    {
     "x": "2024 Q2",
     "v": 16.1
    },
    {
     "x": "2024 Q3",
     "v": 14.4
    },
    {
     "x": "2024 Q4",
     "v": 11.2
    },
    {
     "x": "2025 Q1",
     "v": 14.2
    },
    {
     "x": "2025 Q2",
     "v": 19.9
    },
    {
     "x": "2025 Q3",
     "v": 16.3
    },
    {
     "x": "2025 Q4",
     "v": 11.3
    },
    {
     "x": "2026 Q1",
     "v": 8.5
    },
    {
     "x": "2026 Q2",
     "v": 19.0
    }
   ]
  }
 ]
}