The Scottish Landfill Communities Fund (SLCF) was established as part of a range of measures under the Scotland Act 2012 to give the Scottish Government responsibility for the new Scottish Landfill Tax.
The SLCF is a tax credit scheme, linked to Scottish Landfill Tax that encourages landfill site operators to contribute tax credits to benefit community and environmental projects.
What we do
Revenue Scotland is the tax authority responsible for the administration and collection of Scotland's devolved taxes. It has overall responsibility for the regulation of the SLCF. Its SLCF functions are set out in Regulation 32 of the Scottish Landfill Tax (Administration) Regulations 2015.
We are responsible for:
- approving the fund regulator (SEPA has been approved to carry out this function from 1 April 2015);
- imposing conditions on the regulator
- disclosing tax information;
- arranging repayment of tax credit claimed for contributions made to SLCF where necessary;
- enforced revocation of Approved Bodies.
What SEPA do
The Scottish Environment Protection Agency (SEPA) has been approved by Revenue Scotland to act as regulator of the Scottish Landfill Communities Fund and carry out the functions as set out in Regulation 31 of the Scottish Landfill Tax (Administration) Regulations 2015. SEPA are responsible for the following:
- approving organisations as Approved Bodies;
- publishing and maintaining the Register of Approved Bodies;
- ensuring Approved Bodies comply with the regulations;
- invoicing approved bodies for regulatory fees;
- processing voluntary revocations of Approved Bodies;
- complying with any directions from Revenue Scotland (such as setting the annual regulatory fee).
More information for Approved Bodies is available from SEPA.
Record keeping obligations
Landfill operators (under the RSTPA and SLfT legislation), and Approved Bodies (as a condition of their registration with SEPA), must record and retain information relating to monies received and/or distributed through the SLCF
They are required to produce SLCF records on request for inspection by either SEPA or Revenue Scotland. These records must be either paper or electronic records in a format that is accessible and legible when provided.
In addition, landfill operators and Approved Bodies report to SEPA and Revenue Scotland providing information on their receipt, and distribution, of SLCF monies. In order to reduce the administrative burden placed on landfill operators and Approved Bodies, information will usually only be required to be provided quarterly/annually by way of a statutory return.