SLfT Legislation Guidance

SLfT1000

If having read the guidance you still have a general query, this can be emailed to us at: slft@revenue.scot

For queries on specific transactions, please see Revenue Scotland’s Opinions policy.

This Scottish Landfill Tax (SLfT) guidance is intended to supplement and clarify the detail contained in the Landfill Tax (Scotland) Act 2014 and supporting subordinate legislation, which are listed separately on our website.

The guidance is primarily for landfill site operators and their agents but will also be of interest to waste producers, others involved in the waste management industry and environmental bodies involved with the Scottish Landfill Communities Fund.

Nothing in this guidance changes any obligations a person may have under environmental or other legislative requirements.

Guidance on how to register for SLfT and how to make and amend a SLfT return  is available separately in the How to section. Forms in connection with site restoration, non-disposal areas, water discount and exemption certificates are available separately in the Forms section.

Also available separately is guidance on The Revenue Scotland and Tax Powers Act 2014. That guidance, amongst other things, provides important information on our investigatory powers, penalties, interest, debt enforcement and dispute resolution arrangements (review, mediation and appeal). References to that guidance throughout the SLfT guidance take the form ‘RSTPXYYY’ where X is the chapter reference and YYY is the unique guidance reference within that chapter.

All references in this guidance to:

Note: All links to the www.legislation.gov.uk website are provided for ease of reference but you should be aware that the content displayed may not always reflect the most up-to-date legislation and we therefore take no responsibility for your reliance on it.

The guidance is structured as follows: