SLfT3001 - Determining whether tax is payable

Introduction to Chapter 3 of the SLfT legislation guidance covering the determination of whether tax is payable.

This chapter of guidance will help you determine whether or not SLfT applies to certain activities, including whether those activities do or do not constitute a taxable disposal (see SLfT1002).
The guidance is structured as follows:

SLfT guidance on what is taxable and what is not taxable in relation to certain prescribed landfill site activities.

SLfT guidance on restoration, which is not taxable providing it is in accordance with an agreed restoration plan and certain other conditions are met.

SLfT guidance on how to notify Revenue Scotland in advance about proposed restoration activity.

Overview of SLfT guidance on activities or areas which, subject in some cases to certain conditions, are not taxable disposals and are exempt from SLfT.

SLfT guidance on non-disposal areas, including the process for contacting or notifying Revenue Scotland about non-disposal area related matters.