SLfT5004 - Paying SLfT

SLfT guidance on the rules regarding paying SLfT.

You must pay any tax that is payable as the result of an SLfT return at the same time as you make the return to us. For this purpose tax is treated as paid if arrangements that are satisfactory to us have been made when the return is made.

Tax payable as the result of an amendment of an SLfT return (see SLfT5003) must be paid at the same time as you make the amendment to us.

Separate guidance is available on:

If you fail to pay any tax on or before the due date then you may be liable to a penalty – see RSTP3008. We may also charge interest on any unpaid tax – see RSTP4002.

LT(S)A 2014 section 25

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 11

Ref ID: 
SLfT5004
Archive Date: 
9 March 2015
Last updated: 
9 March 2015
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