Revenue Scotland will publish updates here on developments regarding Scottish Landfill Tax.
27 September 2016 - Scottish Landfill Communities Fund
The Scottish Landfill Communities Fund (SLCF) encourages landfill site operators to provide contributions to organisations, known as ‘approved bodies’, which in turn provide funding to environmental and community projects. As part of the SLCF, you are able to claim a tax credit up to 90% of the contributions you make to approved bodies. In order to claim your SLCF credit, you must include the amount of credit you are claiming in the ‘Credits for bodies concerned with the environment claimed’ section of the SLfT return.
Following the first year of SLfT, we have noted that SLCF contributions have been claimed in SLfT quarters that do not match the contributions declared as being received by Approved Bodies. It is important to note that contributions must be received by the approved body before you claim an SLCF credit on your SLfT return. Further information concerning the SLCF can be found here.
22 September 2016 – Waste Fines Consultation Analysis
Following the close of the SLfT consultation on waste fines, we have now published an analysis of the responses and the new ‘waste fines’ section of legislative guidance. This new section of guidance will implement the conditions set out by The Scottish Landfill Tax (Qualifying Material) Order 2016, and will come into force from 1 October 2016.
The new guidance includes a pre-acceptance checks section, an example pre-acceptance questionnaire, a frequency of testing table and a new flowchart. You can find the consultation analysis and new guidance on our website.
8 August 2016 - Interest rate change effects on Revenue Scotland
On 4 August 2016, the Bank of England announced a 0.25% decrease in the base interest rate. With effect from 10 August 2016, we have amended our rates accordingly. Please visit our penalties and interest pages for more information.
3 August 2016 - New SLfT Supplementary Spreadsheet
The new supplementary spreadsheet that incorporates additional management methods can be downloaded here. For further guidance and worked examples on completing the supplementary spreadsheet, please click here.
23 May 2016 - SLfT newsletter
Click here to view the most recent SLfT newsletter.
23 February 2016 - Notes from SLfT Forum published
Notes from the SLfT Forum have now been published on the Forum page.
12 February 2016- New Scottish Landfill Tax Rates 2016/2017
The new Scottish Landfill Tax (Standard rate and Lower Rate) Order 2016 was laid on 11 February 2016. It will take effect from 1 April 2016. It specifies that the standard rate of SLfT will be £84.40 per tonne and the lower rate of SLfT will be £2.65 per tonne.
12 February 2016 – New Scottish Landfill Tax Qualifying Material Order
The new Scottish Landfill Tax (Qualifying Material) Order 2016 was laid on 11 February 2016. It will take effect from 1 October 2016. It sets out the material that will qualify for the lower rate of SLfT and details the loss on ignition testing requirements for qualifying fine waste materials.
A Scottish Government consultation ran from 13 Nov 2015 to 29 Dec 2015, inviting stakeholders to contribute their views on the introduction of a statutory loss on ignition testing regime. The analysis of the consultation and the responses, where consent has been given to publish, can be found on the Scottish Government website here.
1 February 2016 - New SLCF form for landfill operators claiming SLfT credit
The new Contributing Third Party Form is now available to download from our website. For further information regarding the obligation to notify SEPA of any contributing third party payments please see our SLCF page.
1 February 2016 - Changes to SLCF forms for Approved Bodies
Updated versions of the following SLCF forms for Approved Bodies are now available on our website.
Approved Bodies - Application Form (version 2.1)
SLCF Contribution – Received Form (version 2.1)
SLCF – Transfer of Monies Form (version 2.1)
SLCF – Transfer to Project Form(version 2.1)
SLCF – AB Annual Report Form (version 2)
Two new forms, SLCF - Project Enrolment Form (version 1) and SLCF - AB Voluntary Revocation of Approval Form (version 1) have been added and are also available to download.
25 January 2016 - Change of bank account details
From 1 Feb we will be using a new bank account for all payments. Please see our 'how to pay' section for more information.
16 December 2015 - Budget Statement
Please note: Following the Deputy First Minister’s budget statement on 16 December 2015 we will be updating our guidance with information on the new rates which will come into effect from 1 April 2016. For more information please visit the devolved taxes section of the Scottish Government's website.