SLfT5001 - Making an SLfT return and paying tax

SLfT5001 - Introduction

Introduction to Chapter 5 of the SLfT legislation guidance covering the rules regarding making an SLfT return and paying tax.

SLfT5002 - Making an SLfT return

SLfT guidance on the rules regarding making an SLfT return.

If you are registered for SLfT you must make an SLfT return to us no later than 44 calendar days after the end of each quarterly accounting period (see further below). This is the ‘filing date’, as defined by section 82 of the RSTPA 2014.

You must pay any tax due at the same time as you make the return – see SLfT5004.

Separate guidance is available covering How to make an SLfT return and pay Scottish Landfill tax 

A landfill operator required to make an SLfT return to Revenue Scotland is also required to keep and preserve certain records in relation to making a correct and complete SLfT return. See the guidance on keeping and preserving records (SLfT8001) for more information.

For the purposes of completing the SLfT return you should enter in the details of all waste disposed of to landfill during the accounting period for the return.

The quarterly accounting periods for SLfT are:

  • 1 April – 30 June (the filing date is 13 August);
  • 1 July – 30 September (the filing date is 13 November);
  • 1 October – 31 December (the filing date is 13 February); and
  • 1 January – 31 March (the filing date is 14 May).

You may be liable to a penalty if:

  • you fail to make the SLfT return to us by the filing date - see RSTP3005;
  • the SLfT return contains an inaccuracy – see RSTP3011; or
  • you fail to keep and preserve certain records in relation to making a correct and complete SLfT return – see RSTP3002.
  • failure to pay

LT(S)A 2014 section 25

The Scottish Landfill Tax (Administration) Regulations 2015 regulations 10-11

SLfT5003 - Amending your SLfT return

Separate guidance is available on How to amend an SLfT return.

Once you have made your SLfT return you can make an amended SLfT return within 12 months of the filing date for that return. The filing dates for each quarterly period are outlined in SLfT5002. If you make the return later than 12 months after the filing date then no amendment is possible.

You must pay any additional tax due as the result of the amendment at the same time as you make the amended SLfT return – see SLfT5004.

If as a result of the amendment you are due a repayment of tax, but you have failed to make a previous SLfT return that was required, then we do not have to make the repayment until you make the outstanding return and pay any associated tax.

If the amended return contains an inaccuracy, you may be liable to a penalty – see RSTP3011.

RSTPA 2014 section 83

SLfT5004 - Paying SLfT

SLfT guidance on the rules regarding paying SLfT.

You must pay any tax that is payable as the result of an SLfT return at the same time as you make the return to us. For this purpose tax is treated as paid if arrangements that are satisfactory to us have been made when the return is made.

Tax payable as the result of an amendment of an SLfT return (see SLfT5003) must be paid at the same time as you make the amendment to us.

Separate guidance is available on:

If you fail to pay any tax on or before the due date then you may be liable to a penalty – see RSTP3008. We may also charge interest on any unpaid tax – see RSTP4002.

LT(S)A 2014 section 25

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 11

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