Restoration is any work that the planning consent, permit or authorisation requires to be carried out after waste disposal operations cease. The purpose of the works is to restore the site or a part of the site to a condition suitable for non-landfill use.

When to make a restoration notification

Before undertaking restoration works on a landfill site, you must notify Revenue Scotland of your intention to start these activities. This includes either partial or full restoration works.

Any restoration works carried out before Revenue Scotland have received the relevant notification may result in those deposits being considered taxable. Failure to notify Revenue Scotland can also result in penalties being applied.


Who should notify us regarding restoration works

Landfill operators registered for Scottish Landfill Tax. 

Before you apply

Before you apply you'll need:

  • registration for SLfT
  • an estimate of the total tonnage and specific type of material required to restore the area(s) included in your agreement (Deduct from this total any material on site that you have retained for this restoration)
  • details of how you have calculated the total of site restoration material
  • submitted scaled plan of the area(s) under restoration
  • cross section drawings specifying maximum depths of restoration material to be applied
  • restoration management plan
  • copy of environmental permit
  • estimate of the timescale for the restoration exercise
  • any relevant correspondence with SEPA environmental team

If you are notifying to change an existing notification, you will also need to provide:

  • previous restoration notification case reference number
  • details of how much material has been used since your previous notification
  • an estimate of the timescale remaining for the restoration activities

Apply for restoration

Once we receive your application

  • you will receive an email confirmation of receipt to your registered email address, with a case reference number
  • notifications will be reviewed within 25 days of receipt
  • if your notification is incomplete or additional details are required we will request the necessary documents / information
  • you will be informed of the outcome of your notification via email with an electronic letter

Although Revenue Scotland do not authorise your restoration plan we will acknowledge your notification. You are responsible for deciding whether any particular deposit of material qualifies as not being taxable and you must retain such evidence as is necessary to satisfy us that it is not taxable.

How to correct errors, provide additional information or progress check your application

Contact with details including your application case number from confirmation of submission email or send a secure message through SETS.

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