Scotland and Wales landfill tax
Quarterly landfill tax in the two nations that have replaced the UK tax: tonnage sent to landfill at the standard and lower rates, tax declared, communities fund payments and landfill sites in Scotland (Revenue Scotland), and waste disposed by rate and type with the tax due in Wales (Welsh Revenue Authority).
| Indicator | Q2-2026 | Q1-2026 | Q4-2025 | Q3-2025 | Q2-2025 | Q1-2025 | Q4-2024 | Q3-2024 | Q2-2024 | Q1-2024 | Q4-2023 | Q3-2023 | Q2-2023 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Scottish Landfill Tax (Revenue Scotland)6 | ||||||||||||||
| Tax declared payable | 8.5 | 11.3 | 16.3 | 19.9 | 14.2 | 11.2 | 14.4 | 16.1 | 12.1 | 14.1 | 19 | 23.6 | ||
| Tonnage at the standard rate | 67,200 | 92,800 | 131,500 | 160,300 | 141,300 | 109,200 | 144,700 | 155,800 | 121,400 | 141,100 | 191,000 | 240,000 | ||
| Tonnage at the lower rate | 108,500 | 68,500 | 103,100 | 99,400 | 109,000 | 129,800 | 151,000 | 160,700 | 126,800 | 129,800 | 159,400 | 190,600 | ||
| Scottish Landfill Communities Fund payments | 0.3 | 0.5 | 0.8 | 0.7 | 0.8 | 0.6 | 1.2 | 0.5 | 0.8 | 0.7 | 1.1 | 1.1 | ||
| Returns received | 23 | 23 | 25 | 24 | 24 | 24 | 25 | 25 | 26 | 26 | 26 | 27 | ||
| Landfill sites | 41 | 41 | 44 | 43 | 43 | 43 | 44 | 44 | 46 | 46 | 46 | 47 | ||
| Wales Landfill Disposals Tax (Welsh Revenue Authority)2 | ||||||||||||||
| Waste disposed to landfill, total3 | 193 | 171 | 219 | 301 | 209 | 200 | 200 | 209 | 197 | 184 | 241 | 263 | 270 | |
| Waste disposed at the standard rate | 45 | 35 | 45 | 80 | 70 | 55 | 68 | 79 | 81 | 57 | 64 | 73 | 77 | |
| Waste disposed at the lower rate4 | 124 | 113 | 118 | 107 | 118 | 115 | 106 | 97 | 89 | 111 | 127 | 135 | 126 | |
| Lower rate waste: fines | 25 | 25 | 28 | 29 | 34 | 29 | 24 | 22 | 32 | 45 | 50 | 67 | 66 | |
| Lower rate waste: soil and stones | 27 | 15 | 25 | 22 | 22 | 14 | 28 | 19 | 17 | 31 | 28 | 20 | 17 | |
| Lower rate waste: concrete, bricks, tiles and ceramics | 29 | 32 | 32 | 31 | 27 | 28 | 18 | 15 | 8 | 10 | 13 | 18 | 17 | |
| Lower rate waste: other | 43 | 41 | 33 | 24 | 35 | 44 | 36 | 40 | 32 | 25 | 37 | 30 | 27 | |
| Waste relieved or discounted | 24 | 22 | 56 | 115 | 21 | 29 | 26 | 33 | 26 | 16 | 49 | 55 | 66 | |
| Tax due, total3 | 6.9 | 5.2 | 6.4 | 10.7 | 9.5 | 6.2 | 7.4 | 8.5 | 8.7 | 6.2 | 7 | 7.9 | 8.3 | |
| Tax due at the standard rate | 5.8 | 4.5 | 5.6 | 10.1 | 8.8 | 5.8 | 7 | 8.2 | 8.4 | 5.8 | 6.5 | 7.5 | 7.9 | |
| Tax due at the lower rate | 1.1 | 0.7 | 0.7 | 0.7 | 0.7 | 0.4 | 0.3 | 0.3 | 0.3 | 0.4 | 0.4 | 0.4 | 0.4 | |
| Tax relief (reduction in tax due) | 0.2 | 0.3 | 0.7 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.2 |
Latest reading
Tax declared payable stood at £8.5m in Q1 2026. That is −24.8% from Q4 2025 and −40.1% from a year earlier. The series on this page is quarterly and runs from Q2 2015 to Q1 2026. Source: Scottish Government and Revenue Scotland (data.gov.scot); Welsh Revenue Authority (gov.wales).
- Latest
- £8.5m
- Q1 2026
- vs previous period
- −24.8%
- Q4 2025
- vs a year earlier
- −40.1%
About this data
Quarterly landfill tax in the two nations that have replaced the UK tax: tonnage sent to landfill at the standard and lower rates, tax declared, communities fund payments and landfill sites in Scotland (Revenue Scotland), and waste disposed by rate and type with the tax due in Wales (Welsh Revenue Authority).
Frequently asked questions
- What do devolved landfill taxes in Scotland and Wales measure?
- They measure tonnages of waste sent to authorised landfill sites and the resulting tax declared payable under the Scottish Landfill Tax in Scotland and the Landfill Disposals Tax in Wales.
- How often is Scotland and Wales landfill tax data published?
- Revenue Scotland and the Welsh Revenue Authority release landfill tax figures quarterly, with historical series dating back to 2015.
- What waste categories and rates are reported?
- Data records tonnages and tax due at standard and lower rates, with lower-rate categories in Wales detailing fines, soil and stones, concrete, bricks, tiles and ceramics.
- Does the data cover active landfill sites and tax reliefs?
- Yes, the series includes returns received, registered landfill sites, waste relieved or discounted, and contributions to the Scottish Landfill Communities Fund in Scotland.
