SLfT7017 - Consequences of an approved body failing to comply with requirements

Approved bodies must comply with the requirements set out in regulation 30 of The Scottish Landfill Tax (Administration) Regulations 2015.

Where SEPA identifies potential breaches of these requirements it may investigate and, where appropriate, apply conditions. This could ultimately lead us to potentially revoke a registration based on evidence provided by SEPA.

SEPA may also amend conditions to the registration of a body to ensure that particular projects which have not met the objects can no longer be funded.

If an approved body disagrees with our decision to revoke its approval, it can appeal that decision to an independent panel established by Scottish Ministers.

See SLfT7009 for further guidance on circumstances that can affect your entitlement to credit. It is important to remember that if you make a contribution to an approved body which later has its approval revoked (see SLfT7014), we may recover all or part of the tax credit you claim.