A Water Discount is a discount rate agreed with Revenue Scotland that can be applied to an eligible waste stream. It will reduce the amount of Scottish Landfill Tax due by the landfill operator upon disposal at their landfill site.
Applicants for a water discounts will be either:
- the waste producers sending eligible waste to a landfill registered for SLfT, or;
- landfill operator registered for SLfT who produces waste eligible for a water discount on their landfill site
Any such discount can only be granted in relation to the water that has been added (or that has arisen) in a waste stream.
Before you make an application
You can determine your eligibility to apply for a water discount agreement by reviewing our guidance (SLfT2010).
Before registered landfill operators apply a water discount to waste received from a waste producer, Revenue Scotland must notify you of the agreed rate for each specific waste stream. You do not need to apply to Revenue Scotland to receive such waste streams.
To submit a new application or renew an existing discount you will require:
1. An overview and description of the process that produces the waste, making clear why and when water is added.
2. An explanation as to what treatment (if any) is carried out to remove the water before being sent for disposal at the landfill.
3. Evidence to justify the discount rate you are applying for. Supporting evidence most commonly consists of supporting analysis on the waste stream that clearly demonstrates:
- the natural water content of the waste stream (that is the water content of the waste stream before processing)
- the final water content at the point of disposal
- the added water content (final water content – naturally occurring water content)
- you will need to explain clearly how you arrived at the discount figure you intend to apply for
4. The names of the registered landfill site(s) you are nominating to receive the waste stream.
If your water discount is time-limited, you must apply to renew it before it expires. You must provide your existing water discount reference
Apply for a new water discount or renew my existing water discount
You can apply for a new water discount using our SETS system.
To confirm the application you will receive an e-mail notification from Revenue Scotland.
We will review your complete application within 25 days of receiving it but this timeframe can be extended if further information is required or if the application is incomplete.
We will notify you in writing to confirm that your application has been successful.
Renew application
If your water discount is time limited, please see your latest water discount authorisation letter as this will state when your current water discount expires.
You must apply to renew the discount so landfill operators can continue to apply a water discount to your waste stream. The application must be successful for any discount to apply beyond the renewal date.
How to correct errors, provide additional information or progress check your application
Contact slft@revenue.scot with details including your application case number from confirmation of submission email or send a secure message through SETS.
Notify us about a change to the water discount agreement
Should you no longer meet the conditions outlined in your agreement you must notify Revenue Scotland by writing to slft@revenue.scot.
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