SLfT7003 - Qualifying contributions

SLfT guidance on the conditions that must be met before a contribution is deemed as a qualifying contributions for the purposes of the SLCF.

A contribution is a qualifying contribution if the following conditions are met:

No. Condition
1. The contribution is from a registered landfill site operator to an approved body.

A contribution is not repaid to you or to a third party contributor in the same SLfT accounting period in which you paid it.

For further information see:

  • SLfT7010 for information on donations from third parties; and
  • SLfT7011 for information on the repayment of tax credits on contributions repaid other than in the same tax period that they were made.

You record the:

  • amount and date of each payment; and
  • name and registration number of the approved body receiving it.

You record the:

  • name and address of any third party contributor;
  • amount that person gives you, or is expected to give you; and
  • the actual or expected date of receiving of these amounts.

If you receive third party contributions, you must provide SEPA with:

  • all the details listed in 4 above; and
  • the name and enrolment number of the approved body receiving the qualifying contribution.
6. You inform the approved body of the name and address of any third party contributing to the qualifying contribution concerned.



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