SLfT3011 - Non-disposal areas

SLfT guidance on non-disposal areas, including the process for contacting or notifying Revenue Scotland about non-disposal area related matters.

SLfT3011 - Non-disposal areas

Definition of a non-disposal area

We need to be able to distinguish between those activities on a landfill site that constitute a taxable disposal and those that are non-taxable uses of waste. To help us to do this, we require that non-taxable uses of waste take place in a designated area of your site, known as a non-disposal area.

We recommend that you contact SEPA to ensure that any changes you propose to make to your site, or the running of it as a result of the introduction of a non-disposal area, are acceptable under the terms of your permit or authorisation. You may also require planning permission.

Designating an area as a non-disposal area

‘Information area’ for pre-1 April 2015 disposals

If HMRC required you to designate one (or more than one) area of a landfill site as an information area for pre-1 April 2015 disposals, and you intend to deposit waste in this area from 1 April 2015, then you must notify us.

From 1 April 2015 these information areas will be known as non-disposal areas for the purposes of SLfT. If you operate a non-disposal area without notifying us, then you may be liable to pay SLfT on materials deposited in and/or removed from this area from 1 April 2015. Further guidance on how to notify us is available in our Forms section for Non-disposal Areas

Notifying us about a new non-disposal area from 1 April 2015

Guidance for landfill operators on how to notify us regarding a new non-disposal area on or after 1 April 2015 (and where there is no existing approval from HMRC) is available on our website.

We welcome discussion either at, or prior to, the time at which you wish to set up a non-disposal area, or at any point during the operation of the non-disposal area.

We can require you to designate more than one non-disposal area (to allow storage of different types of waste or different activities such as sorting and recycling). We can also require you to use a non-disposal area for one particular use or for a number of uses. In these situations we will require you to identify clearly the quantities and type of material which relate to the different uses.

In requiring you to designate a non-disposal area we will ask you to:

  • identify the landfill site concerned;
  • specify the date on which the non-disposal area comes into operation;
  • specify the uses to which material temporarily deposited in the area(s) is to be put;
  • specify the types of material to be deposited in the area(s); and
  • set the boundaries of the area(s).

Boundaries of a non-disposal area

We will not require you to fence off the non-disposal area, but it must be clearly identifiable within your site. For example, boundary markers, site roads, buildings or landscape features may help you to identify the area. More than one non-disposal area may be required on a site. Your non-disposal area(s) should be clearly identified on a plan of the site, included in your Permit Management Plan.

You may also wish to change the boundaries of the non-disposal area periodically as your landfilling operations progress. Providing the non-taxable material is clearly identifiable we would not normally object to this, but you will require our prior written approval.

Weighing waste for a non-disposal area

To operate a non-disposal area you will need to weigh all materials being deposited in and removed from the area. If you have a weighbridge we would expect you to use it to weigh all materials going into the non-disposal and all materials removed from the area and used for a non-taxable purpose. If you do not have or cannot use a weighbridge to weigh these materials, you may use an agreed method or propose an alternative method for our approval.

The removal of materials from a non-disposal area to dispose of them to landfill as waste is a taxable activity. You must therefore use a weighbridge to weigh these materials (see SLfT2008).

Non-disposal area record

If you operate a non-disposal area you will need to keep a non-disposal area record. The record must clearly identify the quantities and type of material which relate to different uses that you carry out. The record must include the following details for each time material is deposited in, or removed from, the area:

Material deposited in the area:

Material sorted or removed from the area:

date deposited

date sorted or removed

weight and description

weight and description

intended destination or use

(in the case of removal) the actual destination it went to or use it was put to

Where bulk waste is stored in the non-disposal area and the earliest stored waste is inaccessible or unidentifiable we will treat removals from the area as movements of that earliest stored waste.

If you fail to keep and preserve records in relation to this exemption as required (see SLfT8001) then you may be liable to a penalty (see RSTP3002).

Breach of terms of the non-disposal area

If a non-disposal area is not designated when required or the requirements associated with such an area are not met, particularly the maintenance of records and provision of this information if requested, the uses of waste in question will be treated as a taxable disposal and tax will be due.

LT(S)A 2014 section 30

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 12


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