SLfT4001 - Registering for SLfT

Introduction to Chapter 4 of the SLfT legislation guidance covering the requirement to register with us for SLfT and notify us about certain changes.

This chapter of guidance, mostly reflecting the provisions of Part 2 of The Scottish Landfill Tax (Administration) Regulations 2015 and sections 21 to 24 of the LT(S)A 2014, covers the rules regarding registration for SLfT.

Separate guidance is available on How to register for SLfT.

The guidance is structured as follows:

SLfT guidance on the rules regarding who is liable to be registered for SLfT, including the time limits which apply to registration.

SLfT guidance on how to register for SLfT.

SLfT guidance on the transfer of a business as a going concern and the effect on the SLfT registration of the business.

SLfT guidance on applying to be treated as a group for SLfT registration purposes, and notifying us about changes after registration.

SLfT guidance on a corporate body registering each division separately for SLfT purposes.

SLfT guidance on the rules regarding unincorporated bodies (those which are a partnership and those which are not) and SLfT.

SLfT guidance on notifying us about inaccuracies and changes to your SLfT registration, including notifying us about your liability to be de-registered or where the registered person has been made bankrupt or is incapacitated.

SLfT guidance on the publication of the SLfT register which contains the names etc. of landfill operators registered with us for SLfT purposes.