General guidance about the paper SLfT return

Introduction to using the paper form for submitting an SLfT return.

This general guidance about the paper SLfT return is structured as follows:

1. Rules on completing the paper SLfT return

2. Downloading the paper SLfT return and ‘Additional Details’ form

3. Pre-submission requirements

4. When an SLfT return is required

5. Amending a paper SLfT return once it has been submitted

1. Rules on completing the paper SLfT return

When completing the paper SLfT return you must follow the rules below:

A return will not be valid unless you have completed all required fields and provided a supplementary spreadsheet covering each site in the return;

  • Use black ink throughout;
  • Write clearly in BLOCK CAPITALS - if we cannot read any part of your form it may be returned to you. If the return is incomplete or illegible and cannot be processed it will be returned for correction. In such cases, interest and penalties may be incurred if the corrected return is filed late;
  • If you make a mistake on the return, do not use correction fluid. Cross through the error and rewrite as necessary;
  • If a question does not apply to you, leave the answer field blank – do not enter ‘N/A’ for example;
  • Where required insert ‘X’ clearly into the relevant answer box(es) - do not tick the box;
  • All monetary entries should be in pounds sterling - do not enter the £ symbol.
  • The final amount entered in the ‘Tax payable’ field should be rounded down to the nearest pound – ignore the pence;
  • If you require additional space for the site-specific questions then please complete an ‘Additional Details’ form which can be found on our website.
  • We will not accept a print-out of an online SLfT return sent to us in the post. 

2. Downloading the paper SLfT return and ‘Additional Details’ form

 You can download the paper SLfT return and ‘Additional Details’ form from the 'Forms' section on our website.

3. Pre-submission requirements

Before making an SLfT return to us, you (a landfill operator) must have registered with us for SLfT. Separate guidance is available on how to register for SLfT

We will not accept returns for disposals at any sites located outside Scotland. Please send any tax returns relating to such disposals to the relevant tax authority. 

If we do receive this information in error, we will return it to the sender where possible. If we cannot identify the sender we will destroy the information for data security reasons.

4. When an SLfT return is required

As provided for by regulation 10 of The Scottish Landfill Tax (Administration) Regulations 2015, an SLfT return must be made to us within 44 days of the end of the  accounting period to which it relates. A tax return is ‘made’ when it is received by us.  

The date by which the return is due is the ‘filing date’, as defined by section 82 of the Revenue Scotland and Tax Powers Act 2014.

The quarterly accounting periods for SLfT for all landfill operators are:

  • 1 April – 30 June (the filing date is 13 August);
  • 1 July – 30 September (the filing date is 13 November);
  • 1 October – 31 December (the filing date is 13 February);  
  • 1 January – 31 March (the filing date is 14 May).

Late returns and payment of tax may incur interest (see RSTP4002) and liability to penalties (see RSTP3005 and RSTP3008).

5. Amending an SLfT return once it has been submitted

Once an SLfT return has been made to us, subject to a small number of exceptions you can amend any details in the return up to 12 months after the filing date (see SLfT5003). No amendment to an SLfT return can be made after this date. 

For further guidance, including the exceptions to this rule, see the ‘How to amend an SLfT return’. 

Last updated: 
23 July 2019


Updated date: 2017-08-18 15:20
Version ID: 1079
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