Completing the online SLfT return

How to complete an online SLfT return.

Completing an online SLfT return

When completing and submitting your return online, some of your details will be pre-populated based on the details you gave us when you registered. Please check these details and make any necessary corrections to your registration before completing your return by contacting us. It is your responsibility to ensure the details we hold for you are accurate.

Each site included in your registration will be displayed in the ‘Registered site list’ on the return summary. 

If you have a site that is not listed, please check your registration details and contact us to amend your registration details by adding the site if required. You cannot submit a SLfT return for a site that is not registered.

If you are completing the return online you no longer have to upload the additional ‘supplementary spreadsheet’.

Creating a new SLfT return

After logging on to the online portal you will land on the ‘Dashboard’ screen, from here you can create a new SLFT return by selecting ‘create SLfT return’ on the left hand corner of the page, as shown in the screenshot below.

You will then be taken to the ‘Return Summary screen’ where you will see the three sections of the return to be completed – return period, Registered site list and credits claimed. These can be completed in any order. From this screen you can save a draft at any time.

 

Return Period 

Click on ‘Add return period’ to complete this section.

Select the year and quarter that this return relates to, then click next to continue.

Indicate whether a new non-disposal area has been designated in this quarter and if so, provide details). Click next to continue.

 

Registered site list

From the ‘Return summary screen, click on ‘Add waste details’.

Clicking on ‘Add waste details’ takes you to the Waste details summary page for the selected site.

 

Waste Details Summary 

Here you can see a summary of the waste types entered for this site and the recorded tonnages. This area captures information that is currently in the supplementary spreadsheet. This means that the supplementary spreadsheet is no longer required.

EWC code - there are many options to select from, it is quicker to search by typing into the box. If you know the EWC code, enter this; otherwise enter a description of the waste and a list of options matching what you have entered will be displayed.

Description of waste - field either use the EWC description, or a more specific description if you have one.

Geographical area field - select where the waste has come from.

Management method - select the management method used.

Has this waste been moved out of a non-disposal area -  Answer yes or no to whether this waste has been moved out of a Non-Disposal area

Is it pretreated - Answer yes or no to whether this waste is pre-treated. Then click ‘next’ to continue.

This will take you to the screen to provide tonnage details.

 

Tonnage details

 

Depending on the waste type you have just specified, you will enter the waste weight in either the ‘standard tonnage’, ‘lower tonnage’ or ‘exempt tonnage’ fields (leaving a zero in the remaining fields), then click ‘next’ to continue.

Guidance on how to determine the correct rate of tax can be found at SLfT2001. (https://www.revenue.scot/scottish-landfill-tax/guidance/slft-legislation-guidance/determining-tax/)

This returns you to the ‘Waste details summary’ page for the site, where a summary of the information you have entered is displayed.

Exempt Waste - If you enter a value in the ‘exempt tonnage field’ and  click next you will be taken to an additional screen where you will be asked to specify why the material is exempt; because it is entering a Non-Disposal Area, being used for Restoration, or Other

Guidance on determing whether of not SLfT applies to certain activities can be found at SLfT3001.

Water Discount - If a water discount applies, enter into the ‘Water discount tonnage’ field  the tonnage that is not taxable. This will automatically be subtracted from the total tonnage when calculating the tax due.Click next to continue.

For guidance on discounting for water content see SLfT2010

Once you have returned to the ‘Waste details summary’ page for the site, a summary of the information you have entered is displayed.

The return summary screen will now contain a list of the total tonnages for your site that will be taxed at lower and standard rates. Please note that this information has not been saved, until you click the ‘save draft’ button.

Click ‘add new waste type’ and repeat this process until all waste details have been entered. Once you have done this click ‘Back to return summary’

If you have more than one site, you should enter waste data in the same way for each of your other sites.

Moving Waste out of a Non Disposal Area – To record material moving out of an NDA you should select ‘yes’ to the question ‘has this material beem moved out of a ‘non-disposal area’. If the material has been sent to landfill you should follow the process as above, if the material is being sent offsite you should select enter the tonnage as exempt and then select other on the next screen .

 

Credits claimed

Click ‘add credit details’

Enter details for any environmental credit received (e.g. Scottish Landfill Tax Communities fund), then click ‘next’

For further guidance regarding the SCLF see SLfT7001

Specify whether there are any claims to be made for bad debt, and if so for how much, then click ‘next’

For further guidance on bad debt relief see SLfT6002

Specify whether there are any claims to be made for permanent removal of waste, and if so for how much, then click ‘next’

For further guidance on permanent removals see SLfT6008

In the return summary screen the ‘credits claimed’ section is now populated.

 

Calculated tax 

Click on the ‘calculate’ button to see the total amount that is payable for the return. This will now display the total tax that is payable for the return.

If you are not yet ready to submit the return click ‘back’ to go to the return summary screen and then click ‘save draft’ to save the details you have entered. 

Once you are satisfied that the figures are accurate, click next which will take you to the submission page. For guidance on submitting the return see ‘Submitting the return’.

Last updated: 
26 July 2019

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