SLfT return is the form that you submit your self-assessment of tax liability in relation to Scottish Landfill Tax (SLfT). Any taxpayer registered for Scottish Landfill Tax should submit an SLfT return.
What is needed to submit an SLfT return
You need to have registered and activated your account before logging onto the SETS portal.
Before submitting your return, make sure the following information is available for each waste entry:
- standard, lower and exempt rated waste information
- EWC codes
- description of the waste (provide the EWC description and a detailed description of the waste)
- geographical area relating to the origin of the waste
- waste management method (incinerated, landfill after treatment, recycled, landfilled, sent offsite or treated onsite)
- record of waste movements in/out of NDAs
- record pre-treatment of waste
- water discount information
Additional information you may require on credits to be claimed:
- Scottish Landfill Communities Fund (figure of contribution made required)
- bad debt (figure to be claimed)
- permanent removals (figure to be claimed)
How to submit an SLfT return
Your return is submitted online through the SETS portal.
- log onto SETS
- from the Dashboard, click on ‘Create new return’.
It is the landfill operator’s responsibility to ensure the SLfT return is complete and accurate. If you are unsure about any matter relating to the SLfT return you should seek professional advice.
We have created a step by step guide to help you with your SLfT tax return:
SLfT - Updated guidance - February 2020.pdf
How to provide waste data information for the SLfT return
Waste data information is submitted through SETS and there are two ways to do this:
- upload a CSV file containing the waste data information.
- manually enter the data as you progress through the screens in SETS for each row of waste data information
If a CSV file is uploaded, the file structure and format must remain the same as the template supplied. Any file must be in a CSV file format to be accepted by the SETS portal.
EWC codes/descriptions and Geographical Area / Local Authority Area Code information is provided to assist you in filing the return.
When entering your return information, select the EWC code that relates to the waste. There are many options to select from. If you know the EWC code, enter this; otherwise, enter a description of the waste and a list of options matching what you have entered will be displayed.
SLfT Waste Details source file
When to make a return
A SLfT return must be made to us within 44 days of the end of the accounting period to which it relates. A tax return is ‘made’ when it is received by us.
The date by which the return is due is the ‘filing date’, as defined by section 82 of the Revenue Scotland and Tax Powers Act 2014.
Late returns and payment of tax may incur interest (RSTP4002) and liability to penalties (RSTP3005 and RSTP3008).
Once we receive your SLfT Tax return
- you will see a confirmation page stating that your return has been submitted, with a transaction reference number
- ensure the tax due is paid on time, it must reach Revenue Scotland by the filing date for the relevant period.
- SLfT returns will be reviewed by Designated Officers of Revenue Scotland
- if we have questions about the content of your return, Revenue Scotland will contact you to request further documents/information
When and how to amend a tax return
You can make an amendment to a tax return up to 12 months after the filing date of that return.
The SLfT return can be amended online through the SETS portal:
- on the ‘Dashboard’, select ‘all returns’;
- select the relevant return from the list of returns;
- then select the ‘Amend’ option.
This will then take you into the SLfT return summary where you can begin making the necessary amendments.
Any amendment after 12 months (and for a period up to five years after the filing date – RSTP7003) must be made in writing to firstname.lastname@example.org. You must clearly set out the reasons why an amendment is being sought.