Completing the supplementary SLfT spreadsheet

How to complete the supplementary spreadsheet for SLfT.

In addition to the main SLfT return, a supplementary spreadsheet (which can be downloaded separately on our website) must also be submitted in Excel format with the return – no other format (such as PDF) is acceptable.

General instructions on completing the spreadsheet

  1. A separate tab in the spreadsheet must be used for each individual site covered in the return – failure to do so may mean that you are liable to a penalty for providing an inaccurate return (see RSTP3011).
  2. The SLfT spreadsheet is based on the environmental waste data return that you are already required to complete and send to SEPA. You should continue to send all such waste data returns to SEPA – your environmental obligations in relation to SEPA are not affected by the submitting the SLfT spreadsheet to us. 
  3. The first 10 columns in the SLfT spreadsheet match similarly titled columns in the waste data return and must therefore be completed exactly as you would do for the same period in the waste data return.
  4. To make this process as simple as possible, we suggest that the waste data return is completed first and the relevant data then copied and pasted into the first 10 columns of the SLfT spreadsheet.
  5. Please enter the tonnage to two decimal places in each row per EWC code of the SLfT spreadsheet, and round down the total figure to whole tonnes in the ‘Total’ row at the bottom of the final five columns A, B, C, D & E.
  • Standard (Tonnage) – Enter the total weight (in tonnes rounded down to the nearest whole number) of standard rate waste disposed of at the relevant landfill site and during the relevant accounting period. 
  • Lower (Tonnage) - Enter the total weight (in tonnes rounded down to the nearest whole number) of lower rate waste disposed of at the relevant landfill site and during the relevant accounting period. 
  • Exempt waste/Non-taxable (Tonnage): Enter the total weight (in tonnes rounded down to the nearest whole number) of restoration waste that has been disposed of, non-taxable waste that has been stored in the NDA(s), or any other exempt or non-taxable waste disposed of at the relevant landfill site and during the relevant accounting period.

    On the supplementary spreadsheet, the exempt/non-taxable column has been split into three separate columns: NDA (non-disposal area), Restoration and Other. By splitting the non-taxable/exempt column and two further management methods have been introduced: Recycled (RC) and LFATR (Landfilled After Treatment), movement of non-taxable waste from onsite NDA’s to other  non-taxable uses can be recorded.

    RC (Recycled): Waste that is used for restoration activities and is not landfilled is distinguished as being recycled.

    LFATR (Landfilled After Treatment) This management method allows any waste which leaves your on-site waste treatment facility, that has been declared as a NDA, and is then sent for landfilling, to be distinguished from wastes which have been sent straight for disposal upon their arrival to the site.

  • Water Discount (Tonnage) – Enter the total weight (in tonnes to 2 decimal places) of waste deposited at the relevant landfill site, and during the relevant accounting period, which has not been charged to tax because it has been the subject of a discount for water content.

Note: The tonnage of material within the waste that has not been discounted and has therefore been charged to tax should be entered in the relevant ‘Standard (Tonnage)’ or ‘Lower (Tonnage)’ column, depending on which tax rate applies.

  • Total (Tonnage) – Enter the sum total rounded down to the nearest whole number of the figures entered in the ‘Standard (Tonnage)’, ‘Lower (Tonnage)’, ‘Exempt waste / Non-taxable (Tonnage)’ and ‘Water Discount (Tonnage)’ cells.

Once completed, this spreadsheet should be attached to the return using the ‘Upload attachments’ grid. Select ‘Actions’ and then ‘Attach’.

Upload screenshot 1

After selecting this option, the screen below will be displayed. Select the ‘Add’ button, located and select the file to be added, then select the ‘Upload’ button. Once the file has been uploaded, this screen can be closed. 

Upload screenshot 2

 

The ‘Upload attachments’ grid will now display the uploaded  document. Further documents can be uploaded by repeating the process. If an attachment is uploaded in error, this can be deleted by selecting the attachment and then selecting the ‘delete’ option from the ‘actions’ menu.

Worked Examples

The worked examples below provide examples of how the exempt/non-taxable column of the spreadsheet and the management methods should be used to record this movement of waste.

1. Material being used for restoration

 File Worked example spreadsheet: restoration.xlsx

The tonnage of material being used to restore the landfill site is recorded in the restoration column, within the Exempt Waste/Non-taxable section.

In this example, 500 tonnes of soil & stones from construction have entered the landfill site and have then immediately been identified to be used for restoration activities, using the RC (Recycled) management method to show the material is being recycled on site, rather than landfilled.

2. Material entering a non-disposal area

File Worked example spreadsheet: NDA.xlsx

The tonnage of material entering a tax free non-disposal area is recorded in the NDA column, within the Exempt Waste/Non-taxable section.

In this example, 1000 tonnes of mixed municipal waste has entered the landfill site and has then immediately been stored in a non-disposal area (such as a Material Recycling Facility), using the TR (Treated on Site) management method.

3. Material removed from NDA and sent offsite

File Worked example spreadsheet: NDA and sent offsite.xlsx

The tonnage of material taken from a tax free non-disposal area is recorded in the NDA column, within the Exempt Waste/Non-taxable section, as a minus figure.

In this example, 200 tonnes of paper and cardboard has been removed from the landfill sites MRF (tax free non-disposal area)after processing, and taken off site, recorded by using the SO (Sent Offsite) management method.

 

4. Material that has been treated before its disposal

File Worked example spreadsheet: Treated in NDA then disposed of.xlsx

The tonnage of material that has been treated in the non-disposal area before it is disposed of to landfill is recorded in the NDA column within the Exempt Waste/Non-taxable section, as a minus figure, and also within the standard (tonnage) column as a positive figure. This shows the waste has been removed from the NDA and is now being landfilled at the standard rate.

In this example, 500 tonnes of mixed waste from treatment - non-qualifying fines, has been removed from the MRF (non-disposal area) following processing, and is now being sent for landfilling, recorded by using the LFATR (Landfill after treatment) management method. As the material will have previously been counted in the total tonnage column, no figure is required in the total (tonnage) column this time, to avoid recording the material twice. 

 

5. Water discounted material

File Worked example spreadsheet: Water discounted material.xlsx

The tonnage of a specific waste stream being landfilled and in receipt of a water discount agreement is recorded in the standard rated (tonnage) column and the water discount (tonnage) column.

 

 

 

 

In this example, 100 tonnes of digestate from anaerobic treatment is the specific waste stream in receipt of a 50% water discount. Therefore 50% of the material tonnage disposed of is recorded in the Water Discount (tonnage) column and 50% in the standard rate (tonnage) column.

6. Material that is taken to the NDA, treated onsite in the NDA and is removed from the NDA and is removed from the NDA as several different waste streams

File Worked example spreadsheet: material treated in onsite NDA and removed from NDA.xlsx

In this example, 1000 tonnes have entered the landfill site and have been taken straight to the NDA to be treated. These 1000 tonnes are a combination of three different waste streams, made up of:

  • 500 tonnes of mixed municipal waste
  • 250 tonnes of mixed construction and demolition waste
  • 250 tonnes of soil & stones from construction

These three waste streams have been recorded on the supplementary spreadsheet as entering the landfill site and being taken straight to the NDA, recorded in the Exempt Waste/Non Taxable (Tonnage) section of the supplementary spreadsheet, in the NDA column.

This 1000 tonnes of mixed municipal wastes, mixed construction and demolition wastes, and soil & stones from construction are recorded as being treated in the NDA,  using the management method TR (Treated On Site):

The 1000 tonnes of mixed municipal wastes, mixed construction and demolition wastes, and soil & stones from construction are then treated in the NDA of the landfill site. In the same accounting period, these materials are removed from the NDA, and either landfilled, recycled or sent off site.

In the example, the movement of the waste out of the NDA to the next destination, is recorded using the following management methods:

  • 200 tonnes of soil & stones from construction are being sent for restoration, using management method RC (Recycled)
  • 100 tonnes of soil & stones from construction being used for daily cover and therefore classed as landfilled after treatment, using management method LFATR (Landfilled after treatment) at lower rate of tax.
  • 500 tonnes of mixed construction and demolition wastes being landfill after treatment, using management method LFATR (Landfilled after treatment) at standard rate of tax
  • 200 tonnes of plastic being sent offsite, using management method SO (Sent offsite)

On the supplementary spreadsheet,  these four waste streams have been recorded as being removed from the NDA during the same accounting period that they entered the NDA, by using a negative figure in the NDA column of the Exempt Waste/Non-taxable (Tonnage) section of the spreadsheet:

In the example, the 200 tonnes of soil and stones from construction removed from the NDA tax free area that has then been recycled and used as part of  on-site restoration activity, is shown on the spreadsheet as a negative figure in the NDA column of the Exempt Waste/Non-taxable (Tonnage) section of the spreadsheet, and as a positive figure in the restoration column of the Exempt Waste/Non-taxable (Tonnage) section, showing the waste has moved from the NDA to Restoration:

The 100 tonnes of soil & stones from construction that are sent for daily cover and therefore classed as landfilled after treatment, are shown as a -100 Tonnes within  the NDA column ,and +100 tonnes within the Lower (tonnage) column of the supplementary spreadsheet as they qualify for the lower rate of SLfT:

The 500 tonnes of mixed construction and demolition wastes that are removed from NDA and landfilled after treatment in the NDA consist of non-qualifying material, and therefore the standard rate of SLfT applies. They are recorded as -500 Tonnes in the NDA column and +500 Tonnes in the Standard (Tonnage) column of the supplementary spreadsheet:

The 200 tonnes of plastic that is sent offsite after being treated in the NDA are not recorded in either the Standard (Tonnage) column or the Lower (Tonnage) column. This is because they are being sent off site, and are not being disposed of at the landfill site so are not liable to tax. They are recorded as being removed from the NDA as a negative figure in the NDA column of the Exempt Waste/Non-taxable (Tonnage) section of the supplementary spreadsheet only, showing this waste is no longer on site:

 

 

7. Qualifying fines landfilled

File Worked example spreadsheet: qualifying fines landfilled.xlsx

In this example, 150 tonnes of qualifying fines are landfilled.

The tonnage of the qualifying material is recorded in the lower (tonnage) column as a positive figure. The option Yes is selected in the column pre-treated, to show that the material has been treated before it is landfilled. The management method LF (landfilled) is used to show the material has been landfilled.

 

 

 

Last updated: 
3 August 2016

Archive

Updated date: 2016-08-02 10:56
Version ID: 1123
Updated date: 2015-06-24 16:28
Version ID: 1076
CAPTCHA
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
9 + 0 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.