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Revision of Restoration Areas from 8 November 2016

You must inform Revenue Scotland if you intend to continue to deposit waste on a landfill site for the purposes of restoration from 1 April 2015.

You must inform Revenue Scotland if you intend to deposit waste on a landfill site for the purposes of restoration.  Before starting restoration, you must notify us of your intention to commence restoration by writing to us at:

Revenue Scotland
PO Box 24068
EDINBURGH
EH6 9BR

Any restoration works carried out before we receive your notification may be taxable. When you write to us we will acknowledge your notification, but this will not imply acceptance that any material is not taxable. You are responsible for deciding whether any particular deposit of material qualifies as not being taxable and you must retain such evidence as is necessary to satisfy us that it is not taxable.

Further information on restoration areas can be found at SLfT3003.

Part Restoration

If you are a Landfill Site Operator, who intends to carry out part restoration of a site, then you must inform us if you intend to deposit waste on a landfill site for the purposes of restoration before you start restoration. You must also provide us with other information that we may ask for in support of your restoration application. 

You should notify Revenue Scotland using the following form: SLfT New Notification of Part Restoration of a Site and:

  • Be registered for Scottish Landfill Tax;

  • Provide supporting documentation for the new notification

  • sign and date the declaration

Full Restoration

If you are a Landfill Site Operator, intends to carry out full restoration of a site, and you are not involved in a taxable activity at the same site, you should notify Revenue Scotland using the following form: SLfT New Notification to Carry on Full Restoration of a Site and:

  • Provide supporting documentation for the new notification

  • Sign and date the declaration.

What happens next?

When we receive your completed notification and supporting documentation, we will send you an acknowledgement, and subject to agreement, we will formally authorise you to deposit waste for the purposes of restoration.

We aim to review submitted restoration notifications within 25 days from when a complete notification is received though we may write to you for additional information to allow us to further consider your restoration agreement.

If you are unable to provide us with this information, you must contact Revenue Scotland immediately. Please note that you may be liable to pay tax on material used for restoration where authorisation has not been approved.

You must notify us of any change to the approved restoration plans in writing.

Review of Restoration Application

If you are a landfill site operator who already holds an agreement for part or full restoration, from time to time we may contact you to confirm the details provided on your original application remain current and correct.

If there is a change in circumstances in your agreement, for example if the time scale for restoration has changed, you must contact Revenue Scotland in writing for a review of the agreement using the SLfT Review of Restoration Agreement form.

Time Limited Agreement for Restoration

If you are a Landfill Site Operator who already holds a time limited agreed notification for restoration of a site and would like this notification to continue past the agreements end date, you should apply to Revenue Scotland for an extension using one of the following forms: SLfT Review of Restoration Agreement, and:

  • Be registered for SLfT (for part reviews of part restoration notifications only)
  • Indicate the information in your existing notification is correct and complete
  • Sign and date the declaration

Forms

PDF iconNew Notification of Part Restoration of a Site.pdf

PDF iconNew Notification to Carry on Full Restoration of a Site.pdf

 

Last updated: 
8 November 2016