SLfT1000 - SLfT Legislation Guidance
The SLfT Legislation guidance is intended to supplement the SLfT guidance and services
Introduction
How Scottish Landfill Tax works
- SLfT1002 - Overview of SLfT and what it applies to
- SLfT1003 - Disposal of material as waste
- SLfT1004 - Disposal by way of landfill
- SLfT1005 - Disposal at a landfill site
- SLfT1006 - Liability to pay SLfT
Determining the amount of tax payable
- SLfT2001 - Introduction
- SLfT2002 – SLfT tax rates
- SLfT2003 - Qualifying material for the lower rate
- SLfT2004 - Criteria for setting qualifying material
- SLfT2005 - Evidence required for the lower rate
- SLfT2006 - Qualifying materials containing a small amount of non-qualifying material
- SLfT2007 - Calculating the weight of waste
- SLfT2008 - Requirement to use a weighbridge to weigh waste
- SLfT2009 - Alternative methods of weighing waste
- SLfT2010 - Discounting for water content
Determining whether tax is payable
- SLfT3001 - Introduction
- SLfT3002 - Landfill site activities prescribed as being subject to tax
- SLfT3003 - Restoration
- SLfT3004 - Notification about restoration
- SLfT3005 – Exemptions
- SLfT3006 - Dredgings – material removed from water
- SLfT3007 - Mining and quarrying waste
- SLfT3008 - Pet cemeteries
- SLfT3009 - Filling of quarries
- SLfT3010 - Exemption Certificates – clearing up illegally or improperly deposited material
- SLfT3011 - Non-disposal areas
Registering for SLfT
- SLfT4001 - Introduction
- SLfT4002 - Who has to be registered for SLfT
- SLfT4003 - How to register
- SLfT4004 - Transfer of a business as a going concern
- SLfT4005 - Applying for group treatment for registration
- SLfT4006 - Registering a corporate body in divisions
- SLfT4007 - Representation of an unincorporated body
- SLfT4008 - Inaccuracies and changes to SLfT registration
- SLfT4009 - Publication of the SLfT register
Making an SLfT return
- SLfT5001 - Introduction
- SLfT5002 - Making an SLfT return
- SLfT5003 - Amending your SLfT return
- SLfT5004 - Paying SLfT
Claims for credit
- SLfT6001 - Introduction
- SLfT6002 - Bad debt relief
- SLfT6003 - Entitlement to bad debt relief
- SLfT6004 - Records required for a claim for bad debt relief
- SLfT6005 - Determining the amount of a claim for bad debt relief
- SLfT6006 - How to claim bad debt relief
- SLfT6007 - Repayment of credit for bad debt relief
- SLfT6008 - Credit for landfill waste permanently removed etc
- SLfT6009 - Credit for waste later removed for re-use etc
- SLfT6010 - Conditions of credit claims for waste re-used etc.
- SLfT6011 - Records for credit claims for waste re-used etc
- SLfT6012 - Determining credit amount for waste re-used etc
- SLfT6013 - Making a claim for credit for waste re-used etc.
- SLfT6014 - Credit for waste enforceably removed to another landfill site
- SLfT6015 - Credit conditions for waste enforceably removed
- SLfT6016 - Records for credit for waste enforceably removed
- SLfT6017 - Determining the amount of a claim for credit
- SLfT6018 - How to claim for credit for waste enforceably removed to another landfill site
The Scottish Landfill Communities Fund
- SLfT7001 - Introduction
- SLfT7002 - Background and mechanism of the SLCF
- SLfT7003 - Qualifying contributions
- SLfT7004 - Approved bodies
- SLfT7005 - Approved objects for the SLCF
- SLfT7006 - Calculating your SLfT liability in relation to the SLCF
- SLfT7007 - Contribution years
- SLfT7008 - How to claim for credit in relation to the SLCF
- SLfT7009 - Circumstances affecting entitlement to credit for the SLCF
- SLfT7010 - Donations from other organisations (third parties)
- SLfT7011 - Approved body repaying contributions
- SLfT7012 - Approved body transferring contribution to another approved body
- SLfT7013 - Approved body not spending contribution on a project fulfilling approved fund object
- SLfT7014 - Approved body ceasing to be registered
- SLfT7015 - Approved body’s accounting practices failing to maintain a clear audit trail
- SLfT7016 - Summary of a landfill site operator's responsibilities under the SLCF
- SLfT7017 - Consequences of an approved body failing to comply with requirements
- SLfT7018 - Transitional arrangements for UK LCF and SLCF
Keeping and preserving records
- SLfT8001 - Introduction
- SLfT8002 - What records must be kept and preserved
- SLfT8003 - Length of time to keep and preserve records
- SLfT8004 - Preserving and producing records