Frequently Asked Questions

FAQs relating to SLCF, Projects, Approved Bodies and transitional guidance.

General

What is the SLCF?

The Scottish Landfill Communities Fund (SLCF) has been established as part of a range of measures under the Scotland Act 2012 to give Scottish Government responsibility for the new Scottish Landfill Tax, which replaced the existing Landfill Tax in Scotland from 1 April 2015.

Under the SLCF, landfill operators can voluntarily contribute a capped proportion of their tax liability to the fund and claim 90% of the contribution as a tax credit. The tax credit can be claimed where the funds are used for one or more of the objects of the Scottish Landfill Communities Fund. The objects of the fund are explained on the Projects page.

How does the SLCF differ from the UK LCF?

The two funds are broadly similar but there are some differences in approach. The SLCF is a 3-tier model. Landfill operators give funds to Approved Bodies who in turn allocate money to suitable projects.  Landfill operators cannot give money direct to projects.

If you wish to be an Approved Body you must register with SEPA. Projects, in turn, must apply to Approved Bodies. The Approved Bodies are regulated by SEPA. ENTRUST is not involved in the SLCF.

Can I still apply for money from the UK Fund?

From 1 April 2015 there will be a two year transition period during which contributions already made to the UK fund in Scotland will be spent. Projects can apply for funding from the UK Fund but any funds allocated would have to be spent during that two year period. Further details are available from ENTRUST, the regulator of the UK Fund.

Approved Bodies

I want to register as an Approved Body. Where can I find the forms?

The form and related documents are available on Revenue Scotland’s website.

Where must I send the forms?

The Scottish Environment Protection Agency (SEPA) acts as regulator of the Scottish Landfill Communities Fund. You should email the completed form and supporting documentation to SLCF@sepa.pnn.gov.uk or post to SEPA at the address indicated on the form.

I’m not sure whether I/we should be an Approved Body or a Project. What is the difference?

An Approved Body is authorised by SEPA (as Regulator) to receive contributions to the Scottish Landfill Communities Fund and to distribute those contributions to eligible projects in Scotland. A project is a body that is promoting or engaged in a project that meets one or more of the objects of the Scottish Landfill Communities Fund. Please note, an Approved Body cannot be a project and vice versa a project cannot be an Approved Body.

What sort of information do I have to report?

An Approved Body will be required to report to SEPA (as Regulator), providing timely details of all contributions received, transfers of funds made to another Approved Body or to a contributor, and payments of funding to a project. In addition each Approved Body will provide an annual report to SEPA detailing all contributions, expenditure and balances. Full details of reporting requirements will be given to Approved Bodies following approval by SEPA.

Who will I be regulated by?

SEPA will act as regulator of the Scottish Landfill Communities Fund. SEPA is empowered to investigate both Approved Bodies and projects enrolled with Approved Bodies to ensure that Scottish Landfill Communities Fund monies are being spent appropriately.

Where can I find guidance on the Approved Body application?

For information on applying to become an Approved Body, please read the SLCF Guidance.

I have a question on the AB application form. Can I speak to someone?

Queries relating to the SLCF should be initially directed to the SLCF Team at SEPA by email or on 03000 996699. 

Is there a cost to apply?

No.

I am an Environmental Body, do I need to register?

The SLCF uses different terminology to the UK LCF and in Scotland, only Approved Bodies need to be registered with the Regulator (SEPA). Projects will need to enrol with an Approved Body as part of the process to assess bids and allocate funding.

Projects

I’m not sure whether I/we should be an Approved Body or a Project. What is the difference?

An Approved Body is authorised by SEPA (as Regulator) to receive contributions to the Scottish Landfill Communities Fund and to distribute those contributions to eligible projects. A project is a body that is promoting or engaged in a project that meets one or more of the objects of the Scottish Landfill Communities Fund. 

How can I apply for money to spend on the repair of a community hall or biodiversity project?

You can apply to any Approved Body. A list of current Approved Bodies is available on SEPA’s website, as SEPA are the Regulators of the Fund. Each Approved Body will be able to explain how to apply for funding from them.

I am a project. Who can I apply to?

You can apply to any Approved Body for funding. A list of current Approved Bodies is available on SEPA’s Register of Approved Bodies.

I am already registered with an Environmental Body. Do I need to do anything else?

The UK Landfill Communities Fund will continue to operate in the rest of the UK. There will be a two-year transition period (1 April 2015 – 31 March 2017) during which contributions already paid to Distributive Environmental Bodies in Scotland will be spent.

If you wish to apply for funding from the new Scottish Landfill Communities Fund you should apply to one or more of the Registered Approved Bodies.

You must not apply to both the UK LCF and the SLCF to fund the same elements of a project.

How do I find out where the nearest landfill site is to establish if our project is eligible for funding or not?

Check out SEPA's map showing applicable landfill sites and transfer stations. Only projects applying for funding under Objects C, D and E need to fulfill the “within 10 miles of a landfill site or transfer station” rule.

Can I apply for funding for a project that has already started?

No, you cannot. Retrospective applications will not be accepted if work has already started on a project.

When I submit an application for funding do I need to let the Approved Body(ies) know who I have approached for funding or successfully received funding from?

All Approved Body’s project application forms will have a section asking you to declare who you have approached for funding and indicate any successful bids.

Where can I get more information or guidance on SLCF and its projects?

Queries relating to the SLCF should initially be directed to SLCF Team at SEPA by email or on 03000 996699.

All funding queries and applications should be directed to the Approved Bodies. Details of Approved bodies can be found in the Register of Approved Bodies.

Last updated: 
20 July 2017

Archive

Updated date: 2016-06-27 14:07
Version ID: 1112
CAPTCHA
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
6 + 8 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.