Details about consultations regarding Scottish Landfill Tax (SLfT).

Consultation on Revenue Scotland guidance on treatment of waste fines

This consultation ran from 27 June 2016 to 29 July 2016 and is now closed.

The Scottish Landfill Tax (Qualifying Material) Order 2016 comes into force on 1 October 2016. The legislation sets out the conditions that must be met for waste fines to be treated as qualifying material chargeable at the lower rate of SLfT. The conditions include the requirement that a Loss On Ignition (LoI) test has been conducted on the fines prior to their disposal to landfill...

The consultation paper sought views from stakeholders involved in the landfill industry on an amended version of Revenue Scotland’s Scottish Landfill Tax (‘SLfT”) guidance on how to determine the tax rate chargeable on waste fines which takes account of the new Qualifying Material Order. This guidance has now been finalised and published and it will replace the current guidance for waste fines contained within SLfT2006 with effect from 1 October 2016. 

PDF icon Revenue Scotland Consultation on guidance for the treatment of waste fines - Analysis and outcome.pdf

 The original consultation paper, response form and annex documents are below:

PDF icon Consultation Paper - 27 June 2016.pdf

PDF icon Qualifying Waste Fines Flowchart.pdf

PDF icon Loss on Ignition Test Result Form.pdf

PDF icon Example Pre Acceptance Questionnaire.pdf

File Revenue Scotland - Consultation Response Form - SLfT Guidance on Waste Fine.docx

Summary of responses


Name of respondent


Individual (I) or Organisation (O)

Business or Activity


The Chartered Institute of Accountants

London SW1P 1RT O Trade Association PDF icon Response - 01.pdf
Scottish Environment Service Association Edinburgh EH1 1LZ O Professional Body PDF icon Response - 02pdf
Avondale Environmental Ltd Falkirk FK2 0YG O Registered LFO PDF icon Response - 03.pdf
Levenseat Ltd Lanark ML11 8EP O Registered LFO PDF icon Response - 04.pdf
Pricewaterhousecoopers Legal LLP Birmingham B3 2DT O Legal Services Firm PDF icon Response - 05.pdf
SUEZ Recycling and Recovery UK Ltd

Gateshead, NE9 7XW

O Waste Management PDF icon Response - 06.pdf
United Resource Operations Consortium (UROC) Ltd Southport PR9 0EP O Trade Association PDF icon Response - 07.pdf
W.H. Malcolm Glasgow G14 0BX O Haulage and Warehousing PDF icon Response - 08.pdf



Consultation on Landfill Tax Loss on Ignition Testing for Waste Fines

Scottish Ministers have committed to introducing a statutory testing regime for fine residual waste/trommel fines entering landfill sites for the purposes of Scottish Landfill Tax (SLfT).

The purpose of this consultation is for the Scottish Government to gather views from landfill operators, waste managers, waste and resource sector companies, local authorities and other interested stakeholders on the introduction of such a statutory testing regime.

Further information is available on the Scottish Government's consultation pages.


Consultation on guidance for contaminated soils

The consultation on SLfT guidance for contaminated soils ran from 5 June to 15 July 2015. This consultation is now closed and the final outcome is published below.

Please note that the version of the outcome report that appeared on this page before 10 am on Tuesday 15 September 2015 was an incomplete early draft which did not have the new section of guidance attached as an appendix. Please therefore refer to the version below if you downloaded a copy of the report before that time. We apologise for any inconvenience this may have caused you.

Revenue Scotland Consultation on guidance for soils - Analysis and outcome.pdf

The original consultation paper and response form are below:

 Consultation Paper - SLfT Guidance for contaminated soils.pdf

Revenue Scotland - Response Form - Consultation on SLfT guidance for contaminated soils.docx

Summary of responses

Name of respondent Address Individual (I) or Organisation (O) Business or activity Response
Anonymous   I Consulting Engineers Response 01.pdf
Dumfries and Galloway Council Dumfries DG1 4PY O Local Authority Response 02.pdf
W H Malcolm Ltd Glasgow G14 0BX O Registered LFO Response 03.pdf
Soilutions Ltd Edinburgh EH5 1RS O Soil and water remediation Response 04.pdf
SEPA Stirling FK9 4TZ O Environmental Regulator Response 05.pdf
Levenseat Ltd Lanark ML11 8EP O Registered LFO Response 06.pdf
Whitemoss Landfill Ltd Lancashire WN8 9TH O LFO - Registered with HMRC Response 07.pdf
Avondale Environmental Ltd Falkirk FK2 0YG O Registered LFO Response 08.pdf
Chartered Institute of Wastes Management Hamilton ML3 0PP O Professional Body Response 09.pdf
Derek Panton   I Sustainability Practitioner Response 10.pdf
Scottish Water Dunfermline KY11 8GG O Utility Company and registered LFO Response 11.pdf
Scottish Environment Service Association (SESA) Edinburgh EH1 1LZ O Trade Association Response 12.pdf
Chartered Institute of Taxation (CIOT) London SW1P 1RT O Professional Body Response 13.pdf
Wm Tracey Ltd Ayrshire KA3 4EA O Recycling & Resource Management Response 14.pdf
FCC Environment Northampton NN4 7RG O Registered LFO Response 15.pdf


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