Responsibility for the new Scottish Landfill Tax was transferred to the Scottish Government on 1 April 2015. This impacts on the Landfill Communities Fund (LCF) in Scotland which also ceased after 31 March 2015. There is a transitional period which ends on 31 March 2017.
There is guidance available for the closure of the LCF in Scotland in the Devolution section of our Guidance manual which is available here. These outline the background to the changes made as a result of the closure of the LCF in Scotland. They provide guidance on the record-keeping, reporting and other obligations for EBs throughout the transitional period.
All EBs should read our guidance to ensure they understand their obligations through the transitional period.
EBs can continue to register projects in Scotland with us, but all projects must be completed by 31 March 2017. As and when further information becomes available we will provide an overview and links on this page. You can also see the latest information from HM Revenue & Customs.
Once all LCF activity has been completed, EBs in Scotland should complete a statutory annual return (Form 4) and request their registration in the scheme be ended by downloading a Voluntary Revocation request form and emailing the form to the ENTRUST Compliance Manager. EBs in Scotland who remain enrolled in the LCF should ensure that they have read the Guidance note published on 27 July (as below) and are familiar with their continued obligations under the scheme.
If you have any questions or would like any further information on the closing LCF scheme please contact us or for enquiries about the new Scottish Landfill Communities Fund (SLCF) or more information on the SLCF please contact Revenue Scotland. Revenue Scotland can be contacted on 0300 0200 310.
23 March 2016: Guidance Manual Part 7: Devolution
24 March 2015: Landfill Tax Briefing 2015
10 March 2015: Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 No.599 laid before the House of Commons (previously the draft Statutory Instrument published in November 2014)
11 December 2014: Landfill Tax Briefing
28 November 2014: HM Revenue and Customs published a draft Statutory Instrument amending the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland in March 2015. This is accompanied by a Tax information and Impact Note for comment along with a Revenue and Customs Brief providing further information.
24 October 2014: Scottish Landfill Tax update from Revenue Scotland and SEPA (letter in the Related Documents section on the right of this page).
10 October 2014: The Cabinet Secretary for Finance, Employment and Sustainable Growth has announced the proposed rates and bands for Scottish Landfill Tax (SLfT) as part of his Draft Budget for 2015/16. These are subject to parliamentary approval. The proposed rates for SLfT are available on the SLfT page on the Scottish Government website.
9 October 2014: Scottish Landfill Communities Fund established
19 March 2014: Landfill Tax Briefing
15 November 2013: LCF in Scotland – Accredited Environmental Bodies (EBs)