Approved Bodies

Information and guidance for Approved Bodies.

Approved Bodies

Register of Approved Bodies

The register of approved bodies is available on SEPA's website. This register can be used by landfill operators to see who is eligible to receive their contributions to the fund and by people wishing to access the funding to see who they can apply to for monies.

Guidance on becoming an approved body

The document below provides further information regarding the Scottish Landfill Communities Fund including details for organisations wishing to become an Approved Body to receive and distribute funding under the Scottish Landfill Communities Fund.

SLCF Guidance

Application Form

Approved Bodies - Application Form

This form should be used by organisations who wish to apply to become an Approved Body. Only Approved Bodies can receive and distribute funding under the Scottish Landfill Communities Fund.

Conditions of Approval

This document provides an example of the standard conditions an Approved Body would be expected to comply with in order to maintain their status.

Example Standard Conditions of Approval for Approved Bodies

For further information, or if you have any questions on the application form, please contact the SEPA SLCF Team on 01698 839000 or email at slcf@sepa.org.uk.

Approved Body Reporting

The Regulations and Conditions of Approval for ABs contain a number of reporting requirements. These reports should be submitted to SEPA using the appropriate form below. All forms can be completed electronically and submitted to slcf@sepa.org.uk. Please click the links below to open the forms:

SLCF contribution received form

Regulation 30(1)(f) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to notify SEPA within 7 days of the receipt of each qualifying contribution. This form should be used to notify SEPA of contributions received. This form should not be used to notify SEPA of a transfer of funds from another Approved Body.

SLCF transfer of monies form

Regulation 30(1)(g) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to notify SEPA within 7 days of any transfer of qualifying contributions or income. This form should be used to notify SEPA of any transfers of monies from one AB to another AB or from an AB back to a Landfill Operator. Transfer of monies to projects should be notified to SEPA using the Project Transfer form.

SLCF transfer to project form

Regulation 30(1)(g) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to notify SEPA within 7 days of any transfer of qualifying contributions or income. This form should be used to notify SEPA of any transfers of money to a project. Regulation 30(1)(n) requires Approved Bodies to also notify the landfill operator and any contributing third party that their contribution has been transferred to a project. Approved Bodies may choose to send a copy of this form to these parties to comply with this obligation.

SLCF annual report form

SLCF annual report guidance notes

Regulation 30(1)(i) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to submit an Annual Report to SEPA by the 28th April each year, regardless of whether any SLCF monies were received or spent during the reporting period. This form should be used to submit your Annual Report. It can also be used to submit a “nil return” if you have not received or spent any funds during the reporting period.

This form should only be used to report and account for SLCF monies and it should exclude any funding received from any other sources.

SLCF CTP form

Regulation 28(3) requires a person claiming tax credit for a contribution (i.e. a landfill operator) to notify SEPA of the contributing third party (CTP) details, if any third party makes a payment relating to that contribution.

Regulation 28(4) requires a person claiming credit (i.e. a landfill operator) to notify the approved body to which the contribution was made of the name and address of any related contributing third party.

Regulation 30(1)(f)(iv) requires an approved body to notify SEPA of the name and address of any contributing third party related to a qualifying contribution, within seven days of receiving the information.

Regulation 30(1)(g) requires an approved body to provide SEPA with the name and address of any CTP within seven days of any transfer of funds from a related contribution.

This form should be used by a landfill operator to notify SEPA of contributing third party details. It can also be used to by a landfill operator to notify an approved body of the CTP name and address and likewise, can be used by an approved body to notify SEPA of the CTP name and address, in line with the regulations mentioned above.

Project enrolment form

SEPA requires information on all projects that are enrolled by approved bodies, prior to any funds being transferred. This allows SEPA to track SLCF monies, review SLCF performance and monitor projects. This form should be used by all approved bodies to tell SEPA about all projects that are enrolled but not of fund transfers. The transfer of actual funds to a project should be notified to SEPA on the separate Transfer to project form. 

Voluntary revocation form

Regulation 31(1)(d) requires SEPA to revoke the approval of any body which applies for its approval to be revoked. This form should be used by an approved body that wishes to voluntarily revoke its approved status. SEPA will only revoke voluntary applications. Enforced revocations will be undertaken by Revenue Scotland.

Last updated: 
30 October 2017

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