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[this is a data cube dataset] A data cube dataset in folders : Economy, Revenue Scotland

Scottish Landfill Tax

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.

View as a spreadsheet
Dimensions
Dimension
Value
Measure Type
  1. Count
Reference Period
  1. 2015/2016 Q1
  2. 2015/2016 Q2
  3. 2015/2016 Q3
  4. 2015/2016 Q4
  5. 2016/2017 Q1
  6. 2016/2017 Q2
  7. 2016/2017 Q3
  8. 2016/2017 Q4
  9. 2017/2018 Q1
  10. 2017/2018 Q2
  11. 2017/2018 Q3
  12. 2017/2018 Q4
  13. 2018/2019 Q1
  14. 2018/2019 Q2
  15. 2018/2019 Q3
  16. 2018/2019 Q4
  17. 2019/2020 Q1
  18. 2019/2020 Q2
  19. 2019/2020 Q3
  20. 2019/2020 Q4
  21. 2020/2021 Q1
  22. 2020/2021 Q2
  23. 2020/2021 Q3
Scottish Landfill Tax Indicators
  1. Returns Received
  2. Total Sites
  3. Total Standard Rate Tonnage
  4. Total Lower Rate Tonnage
  5. Total Tax Declared Payable
  6. Total Scottish Landfill Communities Fund Payments
Reference Area
(showing types of area available in these data)
  1. Countries
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Entire dataset
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CSVN-Triples
About the Dataset
Contact
Publisher
Revenue Scotland
Creator
Revenue Scotland
In folders
License
Issued
10/04/2019
Modified
12/03/2021
Next update due
March 2021
Description

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.

Details
Confidentiality Policy

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.

Quality Management

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 statistical tables are checked for internal consistency and compared with the previous quarter’s publication to ensure that revisions are reasonable;
  • The data are inspected visually and outliers are investigated;
  • The data extracted from SETS (from which the statistical tables are built) is reconciled with data extracted from finance systems to check that what taxpayers have been billed for is consistent with what they have declared due;
  • The data extracted from SETS is checked for internal consistency, e.g. the tax declared due is consistent with the waste disposals declared and any credits claimed.
Accuracy and Reliability

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.

Coherence and Comparability

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.

Accessibility and Clarity

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.

Relevance

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.

Timeliness and Punctuality

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.

Revisions

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:

  • A taxpayer may revise their tax return (within 12 months of the filing date);
  • A tax return may be voided;
  • The tax position may be changed as a result of an enquiry by Revenue Scotland. Enquiries must be opened and concluded within three years of the filing date or the date the tax return was submitted if after the filing date;
  • The tax position may be changed as a result of assessments carried out by Revenue Scotland.

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.

URI

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.

http://statistics.gov.scot/data/scottish-landfill-tax
Dimensions Linked Data

A linked data-orientated view of dimensions and values

Dimension Locked Value
Reference Area
http://purl.org/linked-data/sdmx/2009/dimension#refArea
(not locked to a value)
Reference Period
http://purl.org/linked-data/sdmx/2009/dimension#refPeriod
(not locked to a value)
Scottish Landfill Tax Indicators
http://statistics.gov.scot/def/dimension/scottishLandfillTaxIndicators
(not locked to a value)
Measure Type
http://purl.org/linked-data/cube#measureType
(not locked to a value)
Graphs

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

Linked Data Resources

A breakdown by type of the 151 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 138
All metadata
In Graph http://statistics.gov.scot/graph/scottish-landfill-tax/metadata
Accessibility and Clarity http://statistics.gov.scot/def/statistical-quality/accessibility-and-clarity
The data is available to download in the form of an Excel spreadsheet from the Revenue Scotland [website]( https://www.revenue.scot/about-us/publications/statistics/scottish-landfill-tax-statistics). 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. xsd:string
Accuracy and Reliability http://statistics.gov.scot/def/statistical-quality/accuracy-and-reliability
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. xsd:string
Comment rdfs:comment http://www.w3.org/2000/01/rdf-schema#comment
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. xsd:string
Comparability and Coherence http://statistics.gov.scot/def/statistical-quality/comparability-and-coherence
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. xsd:string
Confidentiality http://statistics.gov.scot/def/statistical-quality/confidentiality
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. xsd:string
Contact email http://publishmydata.com/def/dataset#contactEmail
mailto:statistics@revenue.scot
Creator dcterms:creator http://purl.org/dc/terms/creator
Revenue Scotland http://statistics.gov.scot/id/organisation/revenue-scotland
Date Issued dcterms:issued http://purl.org/dc/terms/issued
April 10, 2019 10:52 xsd:dateTime
Date Modified dcterms:modified http://purl.org/dc/terms/modified
March 12, 2021 10:50 xsd:dateTime
Description dcterms:description http://purl.org/dc/terms/description
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. xsd:string
Graph http://publishmydata.com/def/dataset#graph
http://statistics.gov.scot/graph/scottish-landfill-tax
Has a SPARQL endpoint at void:sparqlEndpoint http://rdfs.org/ns/void#sparqlEndpoint
http://statistics.gov.scot/sparql
http://publishmydata.com/def/dataset#nextUpdateDue http://publishmydata.com/def/dataset#nextUpdateDue
March 2021 xsd:string
In folder http://publishmydata.com/def/ontology/folder/inFolder
Economy http://statistics.gov.scot/def/concept/folders/themes/economy
Revenue Scotland http://statistics.gov.scot/def/concept/folders/organisations/revenue-scotland
Label rdfs:label http://www.w3.org/2000/01/rdf-schema#label
Scottish Landfill Tax xsd:string
License dcterms:license http://purl.org/dc/terms/license
http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
Publisher dcterms:publisher http://purl.org/dc/terms/publisher
Revenue Scotland http://statistics.gov.scot/id/organisation/revenue-scotland
Quality Management http://statistics.gov.scot/def/statistical-quality/quality-management
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 statistical tables are checked for internal consistency and compared with the previous quarter’s publication to ensure that revisions are reasonable; * The data are inspected visually and outliers are investigated; * The data extracted from SETS (from which the statistical tables are built) is reconciled with data extracted from finance systems to check that what taxpayers have been billed for is consistent with what they have declared due; * The data extracted from SETS is checked for internal consistency, e.g. the tax declared due is consistent with the waste disposals declared and any credits claimed. xsd:string
References dcterms:references http://purl.org/dc/terms/references
http://statistics.gov.scot/help http://statistics.gov.scot/help
Relevance http://statistics.gov.scot/def/statistical-quality/relevance
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](https://www.sepa.org.uk/environment/waste/waste-data/waste-data-reporting/waste-data-for-scotland). xsd:string
Revisions http://statistics.gov.scot/def/statistical-quality/revisions
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: * A taxpayer may revise their tax return (within 12 months of the filing date); * A tax return may be voided; * The tax position may be changed as a result of an enquiry by Revenue Scotland. Enquiries must be opened and concluded within three years of the filing date or the date the tax return was submitted if after the filing date; * The tax position may be changed as a result of assessments carried out by Revenue Scotland. 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. xsd:string
Theme dcat:theme http://www.w3.org/ns/dcat#theme
Economy http://statistics.gov.scot/def/concept/folders/themes/economy
Revenue Scotland http://statistics.gov.scot/def/concept/folders/organisations/revenue-scotland
Timeliness and Punctuality http://statistics.gov.scot/def/statistical-quality/timeliness-and-punctuality
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](https://www.revenue.scot/about-us/publications/statistics/scottish-landfill-tax-statistics), typically two months in advance of publication. Publication dates are also announced on the Scottish Government’s Official Statistics - Forthcoming Publications [webpage](https://www2.gov.scot/Topics/Statistics/ForthcomingPubs). xsd:string
Title dcterms:title http://purl.org/dc/terms/title
Scottish Landfill Tax xsd:string
Type rdf:type http://www.w3.org/1999/02/22-rdf-syntax-ns#type
Data set http://purl.org/linked-data/cube#DataSet
Dataset http://publishmydata.com/def/dataset#Dataset
http://publishmydata.com/def/dataset#LinkedDataset
In Graph http://statistics.gov.scot/graph/scottish-landfill-tax
Structure qb:structure http://purl.org/linked-data/cube#structure
http://statistics.gov.scot/data/structure/scottish-landfill-tax http://statistics.gov.scot/data/structure/scottish-landfill-tax
Type rdf:type http://www.w3.org/1999/02/22-rdf-syntax-ns#type
Data set http://purl.org/linked-data/cube#DataSet
Machine-readable formats

In addition to this bookmarkable html page, this dataset metadata is also available for our robot customers in the following machine-readable formats. Please refer to the API documentation for more details.

dataset metadata JSON RDF/XML Turtle N-Triples Atom