If you are registered for SLfT you must make an SLfT return to us no later than 44 calendar days after the end of each quarterly accounting period (see further below). This is the ‘filing date’, as defined by section 82 of the RSTPA 2014.
You must pay any tax due at the same time as you make the return – see SLfT5004.
Separate guidance is available covering How to make an SLfT return and pay tax (note: there are two versions of this guidance – one for returns made online and one for returns made by paper).
If as a result of the SLfT return you are due a repayment of tax, but you have failed to make a previous SLfT return that was required, then we do not have to make the repayment until you make the outstanding return and pay any associated tax.
A landfill operator required to make an SLfT return to Revenue Scotland is also required to keep and preserve certain records in relation to making a correct and complete SLfT return. See the guidance on keeping and preserving records (SLfT8001) for more information.
For the purposes of completing the SLfT return you should enter in the details of all waste disposed of to landfill during the accounting period for the return.
The quarterly accounting periods for SLfT are:
- 1 April – 30 June (the filing date is 13 August);
- 1 July – 30 September (the filing date is 13 November);
- 1 October – 31 December (the filing date is 13 February); and
- 1 January – 31 March (the filing date is 14 May).
You may be liable to a penalty if:
- you fail to make the SLfT return to us by the filing date - see RSTP3005;
- the SLfT return contains an inaccuracy – see RSTP3011; or
- you fail to keep and preserve certain records in relation to making a correct and complete SLfT return – see RSTP3002.
The Scottish Landfill Tax (Administration) Regulations 2015 regulations 10-11