SLfT3004 - Notification about restoration

SLfT guidance on how to notify Revenue Scotland in advance about proposed restoration activity.

Before starting any restoration, once you are registered with us you must notify us of your intention to commence restoration. Any restoration works carried out before we receive your notification may be taxable.

Restoration Areas

You must inform us if you intend to commence restoration works. Further guidance on how to notify us about new full or partial site restoration can be found at Restoration

What happens once you have notified us

We will acknowledge your notification, but this will not imply acceptance that the material is not taxable. 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 was not taxable.

For new site restoration notifications only, a copy of the restoration plan agreed by SEPA (as part of the site’s environmental requirements) must be included in your restoration notification. Unless already contained in the agreed restoration plan, the following information must also be provided:

  • your SLfT registration number

  • your registered name and address and the name, address and permit/authorisation number of the landfill site to which the notification relates (separate notifications for each site)

  • whether the notification is for full or part restoration of the site

  • evidence to demonstrate that you are required to restore this landfill site, such as a copy of the planning consent specifying the requirement to restore

  • a scaled drawing or plan of the area(s) under restoration

  • cross section drawings specifying maximum depths of restoration material to be applied

  • an estimate of the total tonnage of material needed to restore the area(s) included in your notification. You should deduct from this total any material on site that you have retained for this restoration and provide full details of how you have calculated the weight of the total of site restoration material. This applies to any non-temporary restoration of a site;

  • evidence to demonstrate why you require the notified tonnage. Such evidence could include:
    • a permit/authorisation management plan;
    • a plan of the area subject to this notification; and
    • correspondence with the environmental regulator, and extracts from any tender/restoration contract;

  • the date you expect to commence restoration (notification should not be made more than six months prior to commencement) and

  • an estimate of the timescale of this restoration project.

LT(S)A 2014 section 31

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