How to register for SLfT

This guidance will help you to register for Scottish Landfill Tax (‘SLfT’) and also sign up to use our Online Portal for online submission of SLfT returns and payment of tax.

Purpose of this guidance

This is not guidance to the tax itself. SLfT legislation guidance for taxpayers and agents is available separately on our website. Where we refer to further guidance, for example ‘see SLfT1001’, we mean the references to that guidance.

What you will need before you register

The following information will be required as part of this registration. Please ensure that you have this information prior to completing this registration:

  • details of the operator(s) registering (including Company Registration information where applicable);
  • site(s) name and address;
  • expected disposals (standard, lower, exempt) for each site on an annual basis;
  • controller details for each site (where applicable); and
  • SEPA Permit Numbers.

General Guidance

Under section 22(3) of the Landfill Tax (Scotland) Act 2014 and Part 2 of The Scottish Landfill Tax (Administration) Regulations 2015, landfill operators are required to notify us of their intention to carry out taxable activities within 30 days of the earliest date after 15 February 2015 on which they form (or continue to have) the intention to carry out taxable activities in relation to SLfT. See SLfT4002 for more information.

Landfill operators will be able to notify us from 16 February 2015 about their intention to carry out taxable activities in relation to SLfT.

We will not register any sites outside of Scotland for SLfT. Any matters relating to sites outside of Scotland, or for de-registration of sites for UK Landfill Tax, should be directed to HMRC.

In order to make things as easy as possible, we have provided two options (online or manual/paper) for notifying us that you intend to carry out taxable activities from 1 April 2015 that will make you liable to be registered for SLfT:

  • if you would like to be able to submit your SLfT returns online, you will be able to sign up for the Revenue Scotland Online Portal when you register; or
  • if you intend to submit paper SLfT returns, a paper option for tax notification and registration is available.

If you are experiencing any difficulties with this process, please contact our support desk.

Registration for the Online Portal and online registration for SLfT.

What to do once you have your administrator account (online registration only).

Registration for SLfT by paper.