Approved Bodies

Approved Bodies

Approved Bodies

Register of Approved Bodies

The register of approved bodies is available on SEPA's website. This register can be used by landfill operators to see who is eligible to receive their contributions to the fund and by people wishing to access the funding to see who they can apply to for monies

Guidance on becoming an approved body

The document below provides further information regarding the Scottish Landfill Communities Fund including details for organisations wishing to become an Approved Body to receive and distribute funding under the Scottish Landfill Communities Fund.

SLCF Guidance.pdf

Application Form

Scottish Landfill Communities Fund - Approved Body Application Form

This form should be used by organisations who wish to apply to become an Approved Body.  Only Approved Bodies can receive and distribute funding under the Scottish Landfill Communities Fund.

Conditions of Approval

This document provides an example of the standard conditions an Approved Body would be expected to comply with in order to maintain their status.

Example Standard Conditions of Approval for Approved Bodies.pdf

For further information, or if you have any questions on the application form, please contact Revenue Scotland's support desk or email us at SLfT@revenue.scot.

Approved Body Reporting

The Regulations and Conditions of Approval for ABs contain a number of reporting requirements. These reports should be submitted to SEPA using the appropriate form below. All forms can be completed electronically and submitted to SLCF@sepa.pnn.gov.uk. Please click the links below to open the forms:

SLCF contribution received form

Regulation 30(1)(f) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to notify SEPA within 7 days of the receipt of each qualifying contribution. This form should be used to notify SEPA of contributions received. This form should not be used to notify SEPA of a transfer of funds from another Approved Body.

SLCF transfer of monies form

Regulation 30(1)(g) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to notify SEPA within 7 days of any transfer of qualifying contributions or income. This form should be used to notify SEPA of any transfers of monies from one AB to another AB or from an AB back to a Landfill Operator. Transfer of monies to projects should be notified to SEPA using the Project Transfer form.

SLCF transfer to project form

Regulation 30(1)(g) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to notify SEPA within 7 days of any transfer of qualifying contributions or income. This form should be used to notify SEPA of any transfers of money to a project. Regulation 30(1)(n) requires Approved Bodies to also notify the landfill operator and any contributing third party that their contribution has been transferred to a project. Approved Bodies may choose to send a copy of this form to these parties to comply with this obligation.

SLCF annual report form

Regulation 30(1)(i) of the Scottish Landfill Tax (Administration) Regulations 2015 requires Approved Bodies to submit an Annual Report to SEPA by the 28th April each year, regardless of whether any SLCF monies were received or spent during the reporting period. This form should be used to submit your Annual Report. It can also be used to submit a “nil return” if you have not received or spent any funds during the reporting period.

This form should only be used to report and account for SLCF monies and it should exclude any funding received from any other sources.