SLfT7008 - How to claim for credit in relation to the SLCF

Amount that can be claimed

You cannot anticipate your SLfT payments. The amount of credit that you can claim on your first return in the contribution year is the maximum percentage credit of that period's tax liability. In the second period the amount of credit is the maximum percentage credit of the  total tax liability for the first and second periods, less  any credit that you claimed for the first period, and so on.

Claiming credit in relation to the SLCF in your SLfT return

To claim credit in relation to the SLCF, you must include the amount of credit you are claiming in the ‘Credit for bodies concerned with the environment claimed’ section of the relevant SLfT return.

Separate guidance is available covering How to make an SLfT return and pay tax.

In order to give you time to calculate your SLfT liability for a particular accounting period (and so you can then make a qualifying contribution), you can also claim for contributions made after the end of the accounting period but before the SLfT return for that period is due to be received by us (see SLfT5002 for these dates).

A contribution payment must have been received by the approved body before it can be declared on the SLfT return and the appropriate credit claimed.

Where the total credit you have claimed exceeds the total tax due for the accounting period, we will repay you an amount equal to the excess.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 15

Claiming credit in relation to the SLCF if you are no longer registered for SLfT

If you are not registered with us as a registrable person for SLfT purposes (because we have cancelled your registration), you should make your claim for credit in relation to the SLCF by writing to us (clearly marking the letter ‘Claim for credit in relation to the Scottish Landfill Communities Fund’) at the contact address provided on our website, setting out the events that have made you entitled to credit.

If we are satisfied that you are entitled to credit (and have not previously had the benefit of that credit), we shall pay you an amount equal to the credit. We will not make such a payment to you if you have failed to make all the SLfT returns you were required to make.

Where the total credit claimed by yourself exceeds the total tax due for the accounting period, we will repay you an amount equal to the excess.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 16