Restoration Areas

You must inform Revenue Scotland if you intend to continue to deposit waste on a landfill site for the purposes of restoration from 1 April 2015.

Restoration Areas

You must inform Revenue Scotland if you intend to deposit waste on a landfill site for the purposes of full or part restoration. Before starting restoration, you must notify us of your intention to commence restoration by writing to us at:

Revenue Scotland
PO Box 24068

Any restoration works carried out before we receive your notification may be taxable. When you write to us we will acknowledge your application, but this will not imply acceptance that any material is not taxable. You are responsible for deciding whether any particular deposit of material qualifies as not being taxable and you must retain such evidence as is necessary to satisfy us that it is not taxable.

Further information on restoration areas can be found at SLfT3003.

Full or Part Restoration

If you are a Landfill Site Operator, who intends to carry out full or part restoration of a site, then you must inform us if you intend to deposit waste on a landfill site for the purposes of restoration before you start restoration. You must also provide us with other information that we may ask for in support of your restoration application. 

You should notify Revenue Scotland using the SLfT New Restoration Agreement Form and:

  • Be registered for Scottish Landfill Tax;

  • Provide supporting documentation for the new notification

  • sign and date the declaration

Review of Full or Part Restoration Agreement

If you are a landfill site operator who already holds an agreement for part or full restoration, from time to time we may contact you to confirm the details provided on your original application remain current and correct.

If there is a change in circumstances in your agreement, for example if the time scale for restoration has changed, you must contact Revenue Scotland in writing for a review of the agreement using the SLfT Review of Restoration Agreement Form form.

Time Limited Agreement for Restoration

If you are a Landfill Site Operator who already holds a time limited agreed notification for restoration of a site and would like this notification to continue past the agreements end date, you should apply to Revenue Scotland for an extension using one of the following forms: SLfT Review of Restoration Agreement, and:

  • Be registered for SLfT (for part reviews of part restoration notifications only)
  • Indicate the information in your existing notification is correct and complete
  • Sign and date the declaration

What happens next?

For both new and review restoration applications, when we receive your complete application we will send you an acknowledgement. Subject to agreement, we will formally authorise you to deposit waste for the purposes of restoration.

We aim to review submitted restoration applications within 25 days from when a complete application is received. During this time we may write to you to request additional information to allow us to further consider your restoration agreement.

If you are unable to provide us with this information, you must contact Revenue Scotland immediately. Please note that you may be liable to pay tax on material used for restoration where agreement has not been provided.

You must notify us of any change to the approved restoration plans in writing.


PDF iconSLfT New Restoration Agreement Form.pdf

PDF iconSLfT Review of Restoration Agreement Form.pdf


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