Scottish Landfill Tax (SLfT) revenues and contributions to the Scottish Landfill Communities Fund by quarter. The associated waste disposals by SLfT rate, the number of SLfT returns received and the number of landfill sites covered by these returns is also provided.
| Dimension | Value |
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| Measure Type | |
| Reference Period |
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| Scottish Landfill Tax Indicators | |
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Reference Area
(showing types of area available in these data) |
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Entire dataset
Note: These may be large files. |
CSVN-Triples |
Scottish Landfill Tax (SLfT) revenues and contributions to the Scottish Landfill Communities Fund by quarter.
The associated waste disposals by SLfT rate, the number of SLfT returns received and the number of landfill sites covered by these returns is also provided.
To protect taxpayer information, appropriate disclosure control methods are applied to Revenue Scotland’s published statistics. For example, data is published at aggregate level, and, when appropriate, these aggregated data are rounded (e.g. to the nearest £100,000 of tax).
For further information on the steps taken to protect taxpayer information see the ‘Revisions’ section.
Data is extracted from the Scottish Electronic Tax System (SETS). The data is extracted and statistical tables produced via a fully automated process, ensuring the statistics are produced on a consistent basis each quarter.
In addition to compliance checks carried out by staff in the Revenue Scotland tax teams, statistical quality assurance checks are carried out before publication of statistics. For example:
The data is extracted from the Scottish Electronic Tax System and is an accurate reflection of what taxpayers have declared due at the time of extraction. However, the data may be subject to revisions as detailed below.
Revenue Scotland’s Scottish Landfill Tax (SLfT) statistics have been produced on a consistent basis since the first publication covering 2015/16 Q1 (April to June 2015).
However, users should be mindful of the introduction of tax (e.g. changes to SLfT rates) and policy changes (e.g. the ban on biodegradable municipal waste going to landfill from the 1 January 2021) when comparing data over time. Comparisons with other parts of the UK and other publications should bear in mind policy differences and the bases on which the statistics are produced.
The data is available to download in the form of an Excel spreadsheet from the Revenue Scotland website. The Excel spreadsheet also contains a summary of the contents, commentary and information on related statistics.
The data is also available on statistics.gov.scot, the Scottish Government’s open data platform for official statistics about Scotland. The platform allows users to find and re-use the data in accessible formats such as web tables, maps, charts and CSV downloads. The site also supports more technical audiences, such as app developers, through API access.
Background information on the publication, a note of historical changes to the publication and information on data sources can be found on the Revenue Scotland website.
The data is relevant to users interested in the revenue generated by Scottish Landfill Tax. The data on waste disposals provides context to the revenue data.
Users interested in waste data (e.g. total waste landfilled in Scotland) should refer to the data published by the Scottish Environment Protection Agency.
Data is published quarterly, generally in the third month after the end of the reference period. This takes into account the 44 day period (after the end of the quarter) that landfill operators have to submit an SLfT return.
The exact publication date is announced on the Revenue Scotland website, typically two months in advance of publication. Publication dates are also announced on the Scottish Government’s Official Statistics - Forthcoming Publications webpage.
Landfill operators registered for Scottish Landfill Tax (SLfT) must submit an SLfT return no later than 44 calendar days after the end of each quarterly accounting period – referred to hereafter as the ‘filing date’. Taxpayers may amend these returns online up to 12 months after the filing date.
There are various reasons why revisions to these statistics may occur including:
Revisions to SLfT tax returns within 12 months of the filing date are relatively common and can include increases or decreases (or no change) to the tax position. Revenue Scotland will revise statistics within this 12 month period.
Revenue Scotland is currently considering its revisions policy for changes outside 12 months.
This is a linked data resource: it has a permanent unique uri at which both humans and machines can find it on the Internet, and which can be used an identifier in queries on our SPARQL endpoint.
A linked data-orientated view of dimensions and values
| Dimension | Locked Value |
|---|---|
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Reference Area
http://purl.org/linked-data/sdmx/2009/dimension#refArea
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(not locked to a value) |
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Reference Period
http://purl.org/linked-data/sdmx/2009/dimension#refPeriod
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(not locked to a value) |
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Scottish Landfill Tax Indicators
http://statistics.gov.scot/def/dimension/scottishLandfillTaxIndicators
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(not locked to a value) |
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Measure Type
http://purl.org/linked-data/cube#measureType
|
(not locked to a value) |
Linked Data is stored in graphs. We keep dataset contents (the data) separately from the metadata, to make it easier for you to find exactly what you need.
The data in this dataset are stored in the graph: http://statistics.gov.scot/graph/scottish-landfill-tax
The data structure definition for this data cube dataset is stored in the same graph as the data: http://statistics.gov.scot/graph/scottish-landfill-tax
All other metadata about this dataset are stored in the graph: http://statistics.gov.scot/graph/scottish-landfill-tax/metadata
A breakdown by type of the 253 resources in this dataset's data graph.
| Resource type | Number of resources |
|---|---|
| Collection | 2 |
| Component specification | 9 |
| Data set | 1 |
| Data structure definition | 1 |
| Observation | 240 |
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