Once you have notified us about your intention to carry out taxable activities there are certain circumstances where you are required to notify us about any changes to your registration, including:
- inaccuracies in your original notification;
- changes in certain details such as business status;
- inaccuracies in either of the above notifications (that is, a notification about inaccuracies in the original notification or a notification about changes in certain details);
- ceasing to have the intention to carry out taxable activities (de-registering for tax); and
- bankruptcy or incapacity.
We will use this information to maintain and update the register which we will publish on our website.
If you fail to comply with any of the below rules you may be liable to a penalty – see RSTP3019.
Inaccuracies in your original notification
You must notify us (by writing to us at the contact address provided on our website) within 30 days of:
- you discovering an inaccuracy (of any type and nature); or
- a change occurring which causes an inaccuracy,
in any of the information you provided in (or with) your original notification of registration to us. You must provide full particulars of the inaccuracy.
We will correct the register accordingly if we are satisfied that any of the information recorded in the register is or has become inaccurate (and can do so irrespective of whether or not you have notified us about the inaccuracy).
The Scottish Landfill Tax (Administration) Regulations 2015 regulation 4(1)
Changes in certain details
Notwithstanding the above requirement in relation to inaccuracies in your original notification, you must also notify us (by writing to us at the contact address provided on our website) within 30 days of the date of any of the following changing:
- your name or trading name (if different) or the address or name of the landfill sites which you operate;
- your status – that is, whether you are carrying on your business as a sole proprietor, a body corporate, partnership or other unincorporated body; or
- in the case of a partnership, the name and address of any partner.
You must provide us with the full particulars of the change, including the date on which the change occurred.
We will correct the register accordingly if we are satisfied that any of the relevant information recorded in the register has changed (and can do so irrespective of whether or not you have notified us about the change).
The Scottish Landfill Tax (Administration) Regulations 2015 regulation 4(2) and 4(4)
Inaccuracies in notifications about a) inaccuracies in the original notification; b) changes in certain details
You must notify us (by writing to us at the contact address provided on our website) within 30 days of you discovering an inaccuracy in any information contained in (or provided with) a notification about:
- an inaccuracy in your original notification of registration; or
- changes in certain details such as your business status.
You must provide us with full particulars of:
- the inaccuracy;
- the date on which the inaccuracy was discovered;
- how the information was inaccurate; and
- the correct information.
We will correct the register accordingly if we are satisfied that any of the information recorded in the register is or has become inaccurate (and can do so irrespective of whether or not you have notified us about the inaccuracy).
The Scottish Landfill Tax (Administration) Regulations 2015 regulation 4(3)
Ceasing to have the intention to carry out taxable activities (de-registering for tax)
Once you are registered for SLfT, you must notify us (by writing to us at the contact address provided on our website) within 30 days of you ceasing to have the intention to make taxable disposals, in order that we can de-register you for SLfT.
You must tell us the date on which you ceased to have the intention of carrying out taxable activities and, if different, the date on which you ceased (or will cease) to carry out taxable activities.
Once we are satisfied that you have ceased all taxable activity we will cancel your registration from the earliest practical time after you ceased all taxable activities.
We do not have to cancel your registration, if we are not satisfied about any of the following:
- you will not carry out (resumption of) taxable activities;
- all tax you are due to pay has been paid; or
- there is no outstanding credit you may be entitled to.
If you have been de-registered by us, and subsequently discover you are entitled to a repayment in relation to credit, see the following guidance for further information:
- SLfT6006 for credit for bad debt relief;
- SLfT6013 for credit for landfill waste which is later recycled, incinerated or re-used;
- SLfT6018 for credit for landfill waste which is later enforceably removed; and
- SLfT7008 for credit in relation to the Scottish Landfill Communities Fund.
LT(S)A 2014 section 22
The Scottish Landfill Tax (Administration) Regulations 2015 regulation 5
Bankruptcy or incapacity of registrable persons
If you are registered and become bankrupt or are incapacitated we may, from the date of bankruptcy or incapacitation, treat any person carrying on the taxable business as though that person were you.
The person carrying on the business must inform us by writing to us at the contact address provided on our website within 30 days of commencing that responsibility, providing either the date of the bankruptcy order or the nature of the incapacity (whichever applies) and the date on which it began.
We will cease to treat that person as a registrable person if:
- your registration is cancelled, whether or not any other person is registered with the registration number previously allocated to you;
- the bankruptcy is discharged or the incapacity ceases; or
- the person ceases carrying on your business.
If the registrable person is a company, the references above to being incapacitated are to be construed as references to the company going into liquidation or receivership or entering administration (and references to the incapacity ceasing are to also be construed accordingly).
The Scottish Landfill Tax (Administration) Regulations 2015 regulation 8
Ref ID
SLfT4008
Archive Date
Last updated