How to make an online SLfT return

Guidance on submitting an online SLfT return.

Purpose of this guidance

This guidance will help you make an online Scottish Landfill Tax (SLfT) return. Separate guidance is available on ‘How to pay SLfT’, including cheque and BACS/CHAPS payment arrangements.

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 references to that guidance.

It is the landfill operator’s responsibility to ensure the SLfT return is complete and accurate. If you are unsure about any matter relating to the SLfT return you should seek professional advice.

Her Majesty’s Revenue and Customs (HMRC) is responsible for the collection and management of Landfill Tax elsewhere in the UK. All UK Landfill Tax returns should continue to be sent to HMRC and we will reject any such returns that we receive.

All references in this guidance to:

  • LT(S)A 2014 means the Landfill Tax (Scotland) Act 2014;
  • ‘we’, ‘us’ or ‘our’ means Revenue Scotland; and
  • ‘you’ means the person making the SLfT return (a landfill operator registered for SLfT).

Protection of information

We will protect and handle any information that you provide to us in your tax return with care. For further information please see our Privacy Policy and guidance on taxpayer information (Chapter 9 of The Revenue Scotland and Tax Powers Act 2014 legislation guidance).

Introduction to using the online portal for submitting an SLfT return.

How to complete an online SLfT return.

How to complete the supplementary spreadsheet for SLfT.

How to submit an online SLfT return.

FAQs about the online portal (SETS).