Record Keeping

Record Keeping

Record Keeping

Landfill operators are obliged under the RSTPA and SLfT legislation, and Approved Bodies are required as a condition of their registration with SEPA, the Regulator of the Scottish Landfill Communities Fund (SLCF), to record and retain information relating to monies received and/or distributed through the SLCF. 

They are required to produce SLCF records on request for inspection by either SEPA or Revenue Scotland.  These records must be either paper or electronic records in a format that is accessible and legible when provided.

In addition, landfill operators and Approved Bodies report to SEPA and Revenue Scotland providing information on their receipt, and distribution, of SLCF monies.  In order to reduce the administrative burden placed on landfill operators and Approved Bodies, information will usually only be required to be provided quarterly/annually by way of a statutory return. 

The following sets out those stakeholders involved in the management of SLCF and the type of information or records that they must retain to be compliant with the Regulations.

1) Landfill operators:

• all records of all contributions made to registered Approved Bodies

• all records relating to the receipt of Third Party Contributions

2) Approved Bodies:

• all records of SLCF contributions received from landfill operators;

• all information relating to Third Party Contributions made to landfill operators (info should flow from new forms);

• all records relating to applications for project funding and the decision making process with regards to their approval or rejection;

• all records relating to the dispersal of SLCF funds to individual projects;

• all detailed records of transfers and dates of project or running costs expenditure against each contribution.

Key areas that SEPA require information on each grant are detailed in the SLCF Transfer to Project form.

Retention Policy

Given the linkage between SLCF monies and SLFT tax credits, retention of relevant SLCF documentation should mirror that which is required by law to comply with SLfT legislation.

Retention of SLfT documentation is covered by the following legislation:

            RSTPA 2014, Part 6 (Tax returns, enquiries and assessments), Chapter 2 (Taxpayer duties to keep and preserve records), regs. 74 (3),(4) and (5)(a)

i.e.  Records must be preserved until the end of the relevant day i.e. 5th anniversary of the date on which the return is made, or, if the return is amended, the day notice of the amendment is given under section 83.

Approved Bodies and landfill operators can keep records for as long as they want or are required by other legislation but SEPA have the ability to check records that are up to 5 years old.

Transitional period - 1 April 2015 – 31 March 2017

All organisations, but especially Approved Bodies, should remain aware of the transitional period (1 April 2015 until 31 March 2017) during which some unspent UK LCF funds being held by organisations registered with ENTRUST may still be supporting projects in Scotland.

Where any organisation is involved in both the UK LCF and SLCF during the transitional period, they must ensure that separate records are kept of contributions received to each scheme.