We need to be able to distinguish between taxable and non-taxable activities on a landfill site. To help us to do this, we require that non-taxable uses of waste take place in a designated area of your site, known as a non-disposal area.
We recommend that you contact SEPA to ensure that any changes you propose to make to your site, or the running of it as a result of the introduction of a non-disposal area, are acceptable under the terms of your permit or authorisation. You may also require planning permission.
We can require you to designate more than one non-disposal area (to allow storage of different types of waste or different activities such as sorting and recycling). We can also require you to use a non-disposal area for one particular use or for a number of uses. In these situations we will require you to identify clearly the quantities and type of material which relate to the different uses.
New non-disposal area application
If you intend to operate a non-disposal area, you must notify Revenue Scotland using the following form: SLfT Application to Operate a Non-Disposal Area and:
Be registered for Scottish Landfill Tax
Provide supporting documentation for the new non-disposal area
Sign and date the declaration
Review of agreed non-disposal area
If you are a landfill site operator who already holds an agreement for a non-disposal area, from time to time we may contact you to confirm the details provided on your original application remain current and correct.
If you are a Landfill Site Operator who already holds a time limited agreed authorisation for a non-disposal area(s) and would like this to continue past the agreements end date, you should apply to Revenue Scotland for a review of the agreement by using the following form: SLfT Review of Non Disposal Area and:
- Be registered for SLfT
- Indicate the information in your existing notification is correct and complete
- Sign and date the declaration
If there is a change in circumstances in your agreement, for example if you are changing the boundary of the non-disposal area, you should contact Revenue Scotland for a review of the agreement using SLfT Review of Non Disposal Area form.
If you operate a non-disposal area without notifying us, then you may be liable to pay Scottish Landfill Tax on the materials deposited in and/or removed from this area. Further information on non-disposal areas can be found at SLFT2011.
What happens next?
When we receive your complete notification and supporting documentation, we will send you an acknowledgement and subject to agreement, we will formally authorise you to designate a non-disposal area(s).
We plan to review applications for non-disposal areas within 25 days from when a complete application is received. If we consider it necessary, we may request additional information to fully consider your application.
If you are unable to provide us with this information, you must contact Revenue Scotland immediately. If for any reason, we are unable to provide you with an approval to designate a non-disposal area(s), you may be liable to pay tax on any materials entering or leaving this area from this date.