Accounting periods for Scottish Landfill Tax (SLfT) are quarterly and aligned to current Pollution Prevention and Control (PPC) environmental reporting periods.
Operators need to file a self-assessed tax return, with payment, within 44 days of the quarter end of each accounting period.
|
Quarter |
Start |
End |
Filing / Payment Deadline |
|---|---|---|---|
|
Quarter 1 |
1 April |
30 June |
13 August |
|
Quarter 2 |
1 July |
30 September |
13 November |
|
Quarter 3 |
1 October |
31 December |
13 February |
|
Quarter 4 |
1 January |
31 March |
14 May |
When a tax return is filed it must be paid within a certain period. The latest payment date will be the earlier of:
- The fifth working day after the submission date
- The last working day which is, or precedes, the 44th calendar day after the end of the quarter to which the return relates
Late returns and payment of tax may incur interest (see RSTP4002) and liability to penalties (see RSTP3005 and RSTP3008).