- Who should register
- When to register
- What you’ll need
- After you’ve registered
- Change your registration details
You need to register for Scottish Landfill Tax (SLfT) if you’re:
- the environmental permit holder of a landfill site
- currently carrying out, or intending to carry out, a disposal of waste material at a landfill site that’s covered by a license or permit under specific environmental legislation
Revenue Scotland will not register any sites located outside of Scotland for SLfT. Any matters relating to sites in other UK nations, or for de-registration of sites for UK Landfill Tax, should be directed to HMRC or the Welsh Revenue Agency as appropriate. For more information on who should register for SLfT view our Legislative Guidance.
Landfill operators are required to notify us of their intention to carry out taxable activities about SLfT within 30 days.
The following information will be required as part of your registration. You’ll need the:
- details of the operator(s) registering (including Company Registration information where applicable)
- site(s) name and address
- expected disposals (standard, lower, exempt) for each site on an annual basis
- controller details for each site (where applicable)
- SEPA permit number
SLfT registration forms
The following forms must be completed and returned to firstname.lastname@example.org:
Once we receive your application for registration we will verify the details that you have provided and confirm your registration.
We’ll send confirmation of your SLfT registration number to your Registered Address. This is confirmation from us that you have successfully registered for SLfT. You must check that these details are correct when you receive the confirmation – if there are any inaccuracies you need to notify us.
If you stated that you have a Controller on any of these sites, the Controller will receive a letter from us asking them to confirm their status at the individual site. They will need to sign and return this declaration to us.
For group registrations, we will send group members a letter requesting confirmation that they are part of the group for this registration. They will need to sign and return this declaration to us.
You must contact Revenue Scotland in circumstances where your registration information changes:
- you discover it is inaccurate
- changes in certain details such as business status
- you no longer intend to make taxable disposal to landfill in Scotland
- you de-register for SLfT or
- insolvency or incapacity
When you intend to cease accepting waste for disposal at a registered landfill site, you must notify Revenue Scotland. This must be within 30 days of ceasing to have the intention to make taxable disposals. If you fail to comply with the rules you may be liable to a penalty. We will use this updated information to maintain the SLfT register.
For any further advice and assistance contact email@example.com.