Revenue Scotland is making some operational changes in response to the COVID-19 pandemic and subsequent government guidance.

Temporary changes on how to submit SLfT returns.


Temporary changes to be introduced from 1 May: 

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all SLfT returns made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS)

  • Paper forms, submitted by post can no longer be accepted
  • Any payments made from 1 May onwards must be made by BACS or Direct Debit

These are temporary measures being introduced to protect the health and wellbeing of staff, and is in accordance with government guidelines regarding social distancing, essential travel and key workers. The decisions will be kept under review in the weeks and months ahead.

In order to submit tax returns to Revenue Scotland online, operators must be registered for the SETS system.  

For more information, contact the Scottish Landfill Tax Team by email:

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