Restoration Areas
Part Restoration
If you are a Landfill Site Operator, who is carrying out part restoration of a site, and whose current restoration plans were approved by HMRC for pre 1 April 2015 disposals, then you must inform us if you intend to continue to deposit waste on a landfill site for the purposes of restoration from 1 April 2015. You must also provide us with other information that we may ask for.
You should notify Revenue Scotland using the following form: SLfT Notification of part restoration of a site from 1 April 2015 (transitional) and:
- register for Scottish Landfill Tax from 1 April 2015;
- send us the restoration plans agreed by HMRC for pre 1 April 2015 disposals;
- send us a copy of the HMRC’s restoration plan approval letter; and
- sign and date the declaration
Full Restoration
If you are a Landfill Site Operator, who is carrying out full restoration of a site, and whose plans were approved by HMRC for pre 1 April disposals, and you are not involved in a taxable activity from 1 April 2015 at the same site, you should notify Revenue Scotland using the following form: SLfT Notification to carry on full restoration of a site from 1 April 2015 (transitional) and:
- send the restoration plans agreed by HMRC for pre 1 April 2015 disposals;
- send a copy of the HMRC’s restoration plan approval letter; and
- sign and date the declaration.
What happens next?
When we receive your notification and supporting documentation, we will send you an acknowledgement and subject to agreement, we will formally authorise you to deposit waste for the purposes of restoration from 1 April 2015. We plan to review all submitted restoration notifications within 6 months of 1 April 2015. During this time, we may write to you for additional information to allow us to further consider the tax treatment of your restoration plans.
If you are unable to provide us with this information before 31 March 2015, you must contact Revenue Scotland immediately. Please note that you may be liable to pay tax on material used for restoration after this date.
You must notify us of any change to the restoration plans approved by HMRC for pre 1 April 2015 disposals. Any significant change to the restoration plans approved by HMRC for pre 1 April 2015 disposals may result in you having to submit a new notification to Revenue Scotland to allow us to consider the correct tax treatment of your restoration plan from 1 April 2015. Please note that you may be liable to pay tax on any materials you use from this date.
Further guidance on restoration areas can be found in the SLfT Guidance.
Forms
SLfT Notification of part restoration of a site from 1 April 2015 (transitional)
SLfT Notification of full restoration of a site from 1 April 2015 (transitional)
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