SLfT rates and accounting periods

View information on SLfT rates and accounting periods and payment.

Accounting periods and payment

Accounting periods for Scottish Landfill Tax (SLfT) are quarterly and aligned to current Pollution Prevention and Control (PPC) environmental reporting periods.

Operators need to file a self-assessed tax return, with payment, within 44 days of the quarter end of each accounting period.




Filing / Payment Deadline

Quarter 1

1 April

30 June

13 August

Quarter 2

1 July

30 September

13 November

Quarter 3

1 October

31 December

13 February

Quarter 4

1 January

31 March

14 May

When a tax return is filed it must be paid within a certain period. The latest payment date will be the earlier of:

  • The fifth working day after the submission date
  • The last working day which is, or precedes, the 44th calendar day after the end of the quarter to which the return relates

Late returns and payment of tax may incur interest (see RSTP4002) and liability to penalties (see RSTP3005 and RSTP3008).