SLfT4001 - Registering for SLfT
Introduction to Chapter 4 of the SLfT legislation guidance covering the requirement to register with us for SLfT and notify us about certain changes.
This chapter of guidance, mostly reflecting the provisions of Part 2 of The Scottish Landfill Tax (Administration) Regulations 2015 and sections 21 to 24 of the LT(S)A 2014, covers the rules regarding registration for SLfT.
Separate guidance is available on How to register for SLfT.
The guidance is structured as follows: