Completing the supplementary SLfT spreadsheet

How to complete the supplementary spreadsheet.

In addition to the main SLfT return, a supplementary spreadsheet (which can be downloaded and printed separately on our website) must also be submitted in paper format with the return.

General instructions on completing the spreadsheet

  1. A separate tab in the spreadsheet must be completed electronically, printed out and sent with the paper return 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. The final five columns in the SLfT spreadsheet (as set out below) should be completed for each relevant EWC code:
  • 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 exempt or non-taxable waste disposed of at the relevant landfill site and during the relevant accounting period.
  • Water Discount (Tonnage) – Enter the total weight (in tonnes rounded down to the nearest whole number) 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 of the figures entered in the ‘Standard (Tonnage)’, ‘Lower (Tonnage)’, ‘Exempt waste / Non-taxable (Tonnage)’ and ‘Water Discount (Tonnage)’ cells.
Last updated: 
24 June 2015
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