SLfT4002 - Who has to be registered for SLfT

SLfT guidance on the rules regarding who is liable to be registered for SLfT, including the time limits which apply to registration.

If you are a landfill site operator and after 15 February 2015 you are, or have the intention of, carrying out taxable disposals (see SLfT1002) in relation to SLfT then you are liable to be registered with us.

You must notify us of your liability to be registered within 30 days of the earliest date after 15 February 2015 on which you either form (or continue to have) the intention to carry out taxable activities. If you fail to notify us on time you may be liable to a penalty – see RSTP3019.

This requirement applies even if you, as a permit or authorisation holder, allow the site to be operated by someone else. We cannot register a site operator who is not the permit holder. There is no de minimus registration threshold for SLfT.

If you are the permit holder for more than one landfill site you must account for tax under a single registration.

The registered person can be:

  • a sole proprietor. The sole proprietor is liable for all their obligations and liabilities in relation to SLfT, including telling us about any liability to be registered;
  • a partnership. Each partner is liable for all the obligations and liabilities of the partnership in relation to SLfT, including telling us about any liability to be registered; and
  • a group of companies. In certain circumstances:
    • associated companies can apply for group treatment - this will enable a group of companies to account for SLfT under a single registration; or
    • a company can apply for divisional registration - this will enable its divisions to account for tax under separate registrations.

LT(S)A 2014 section 22

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 3

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