SLfT7006 - Calculating your SLfT liability in relation to the SLCF

SLfT7006 - Calculating your SLfT liability in relation to the SLCF

The maximum amount of credit you can claim in relation to the SLCF is 5.6% of your total SLfT liability in the period 1 April to 31 March. Separate guidance is available covering How to make and SLfT return and pay tax.

A contribution payment must have been received by the approved body before it can be declared on the SLfT return and the appropriate credit claimed.