Completing the online SLfT return

How to complete an online SLfT return.

Note:

  • 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.
  • There are a set of questions (set out at the end of this section of guidance, after the ‘General questions’ heading) which must be answered for each individual site in which a taxable disposal was made during the relevant accounting period.

Each site included in your registration will be displayed in the ‘List of Sites’ window in the bottom half of the screen. To answer the site-specific questions, first select the relevant site and then the ‘Edit’ option in the ‘Actions’ drop-down list. This will display a pop-up window with the site-specific questions where you can begin answering the questions.

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 an SLfT return for a site that is not registered.

  • In addition to answering the questions in the main body of the return, a supplementary spreadsheet must be provided for each site covered in the return. See the ‘Completing the supplementary SLfT spreadsheet’ section of this guidance for further information.

Creating a new SLfT return

After logging onto the online portal, you can create a new SLfT return by selecting ‘New SLfT Return’ on the far left of the ‘Tax Returns’ page, as shown in the screenshot below.

After selecting ‘New Tax Return’, you will be asked to select an Accounting Period (JAN – MAR, APR-JUN, JUL-SEPT, OCT-DEC) and a year from the drop down menus.

Please note – you can only create one draft return and submit a return once for each quarter. You will be able to amend quarterly returns after submission – Separate guidance is available – ‘How to amend an SLfT return’.

Jan-March 2015 is not a valid combination. If you wish to submit a return for this period, you must contact HMRC as any disposals made during this period are subject to UK Landfill Tax which is administered by HMRC.

General questions

  • Registration number – Your SLfT registration number will be  automatically displayed. If you think this is incorrect please contact us.
  • Accounting period –  This will be prepopulated from the selection made previously
  • Year – This will be prepopulated from the selection made previously
  • Total tax due – Enter the total amount of SLfT due for the  accounting period before deductions for any credit. 

The calculation involves multiplying the total tonnages for each tax band from all sites included in the return by the current tax rate for that band and then adding the resultant figures together. You may wish to complete the site specific questions before entering a figure in this box.

The current SLfT rates are available on our website.

  • Total contribution to bodies concerned with the environment - Note: Only contributions in relation to the Scottish Landfill Communities Fund (SLCF) should be considered when answering  this question. 

Enter the total amount of any contributions you have made in the relevant accounting period to any approved bodies in connection with the SLCF. A contribution payment must have been received by the approved body before it can be declared on the SLfT return and the appropriate credit claimed.

For further guidance regarding the SLCF see SLfT7001.

  • Credit for bodies concerned with the environment claimed –  Note: Only credit in relation to the SLCF can be claimed against  this question.

Based on the total qualifying contribution you have made to approved bodies, as declared in the previous question, enter the total amount of credit you are claiming against the tax due for this accounting period. If you are not making such a claim, enter zero. 

You can claim a tax credit equal to 90% of any qualifying contributions that you have made to an approved body, subject to a maximum percentage of your SLfT liability during your contribution year (see SLfT7006). This credit will be deducted from your declared SLfT liability for this accounting period.

For example, if you made a qualifying contribution of £10,000 to the SLCF then you can claim a tax credit of up to £9,000, which represents 90% of the amount of your qualifying contribution. However, you may only claim that tax credit of £9,000 if it does not exceed 5.6% of your SLfT liability in that contribution year. 

You cannot claim credit in earlier accounting periods by anticipating your tax liability for later accounting periods within the same contribution year. Therefore, if you make a contribution in the first, second or third accounting period within a contribution year, you can only claim a maximum credit equal to 5.6% of your tax liability in the accounting period in which you make the contribution plus you tax liability in earlier accounting periods within the same contribution year less any credit you have already claimed in those earlier periods. 

  • Credit for bad debt claimed – Note: Credit cannot be claimed in relation to any UK Landfill Tax paid in a pre-1 April 2015 accounting period.

Enter the total amount of any credit for bad debt relief that you are claiming in respect of SLfT accounted for and paid in an earlier accounting period. If you are not making a claim for bad debt relief, enter zero. For further guidance on bad debt relief see SLfT6002.  

Note: Bad debt relief cannot be claimed until at least 12 months have passed from the date of issue of the relevant landfill invoice. The earliest SLfT return in which you will be able to claim bad debt relief is therefore the return made in relation to the period 1 April to 30 June 2016.

  • Credit for permanent removals claimed – Note: Credit cannot be claimed in relation to any UK Landfill Tax paid in a pre-1 April 2015 accounting period.

Enter the total amount of any credit you are claiming, in respect of SLfT accounted for and paid in an earlier accounting period, for waste that has either been removed for recycling, incineration or re-use, or enforceably removed to another landfill site. If you are not making a claim for such credit, enter zero.  For further guidance on this type of credit see SLfT6008.  

  • Total credits - Enter the sum of all credits that you are claiming in this return. It should therefore equal the sum of the total amounts entered against  the ‘Credit for bodies concerned with the environment claimed’, ‘Credit for bad debt claimed’ and ‘Credit for permanent removals claimed’ questions. 

Note: This should not include any penalties and interest that may be due in relation to the transaction – these are administered separately by us. 

  • Tax payable – Enter the total SLfT payable, as calculated by you, rounded down to the nearest pound – ignore the pence.   

As a final check, the ‘Tax payable’ should equal the amount entered against the ‘Total tax due’ question minus the amount entered against the ‘Total credits’ question .

  • Declaration – If after having read the declaration statement you are content to give your agreement to it, you (as a registered landfill operator or an agent authorised by such an operator) must declare this by selecting the check-box beside the statement.

Before submitting the return you must complete the site-specific questions (outlined below) for each site and make sure you also complete and submit the supplementary spreadsheet.

  • Payment type / Payment date – Select an appropriate ‘Payment type’ from the drop-down list. The ‘Payment date’ field will then be automatically displayed based on the payment type chosen.

See the separate ‘How to pay SLfT’ guidance on our website for more information on payment due dates, options and methods. 

Site-specific questions

The following questions must be answered for each individual site in which a taxable disposal was made during the relevant accounting period.

  • Site Name –  The site name provided at the time of registration is automatically pre-populated.
  • Address  – The site address provided at the time of registration is automatically pre-populated
  • Standard rate waste – Enter the total weight (in tonnes rounded down to the nearest whole number) of standard rate waste disposed of at that landfill site in the relevant accounting period. 
  • Lower rate waste – Enter the total weight (in tonnes rounded down to the nearest whole number) of lower rate waste disposed of at that landfill site in the relevant accounting period.
  • Exempt waste or non-taxable material – Enter the total weight (in tonnes rounded down to the nearest whole number) of exempt waste or non-taxable material disposed of or deposited at that landfill site in the relevant accounting period. Where minus figures in the Supplementary Spreadsheet indicate waste has been removed from an NDA these figures should be included in the calculation to give a net total of exempt waste or non-taxable material. By ‘exempt’ this means waste which is exempt from tax as the result of any of the following:
    • Dredgings: material removed from water – see SLfT3006
    • Mining and quarrying – see SLfT3007
    • Pet cemeteries – see SLfT3008
    • Filling of quarries – see SLfT3009
    • Exemption certificate: clearing up illegally or improperly deposited material – see SLfT3010

By ‘non-taxable material’ this means:

  • material used either in restoration which has been notified to us - see SLfT3003; or
  • material taken to a non-disposal area designated by us – see SLfT3011.

Note: Do not include tonnages of discounted water in this field. See the next ‘Total Tonnage of Discounted Water' field for details of how to record tonnages of water that you have not charged tax on due to us having authorised the application of a water discount to specific waste.

  • Total Tonnage of Discounted Water – Enter the total weight (in tonnes  rounded down to the nearest whole number) of waste deposited by each waste producer that is not chargeable to  tax due to you  having applied a percentage-based water discount (authorised by us) to that waste in this accounting period. 

If you have had to apply more than one water discount to the same materials at a specific site and within the same accounting period, enter the total tonnage that is not chargeable to tax as a result of applying the different discounts.

  • Have you designated a new non-disposal area or ceased to operate a non-disposal area on this site in the quarter covered by this return? – Answer: Yes or No

Next Steps

Assuming you have provided all the necessary information, including the supplementary spreadsheet, you can proceed to submitting the return.

Last updated: 
21 November 2017

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