Scottish Landfill Communities Fund

Introduction

The Scottish Landfill Communities Fund (SLCF) is a tax credit scheme, linked to Scottish Landfill Tax that encourages landfill site operators to provide contributions to Approved Bodies, who can then pass the funds onto community and environmental projects.  The SLCF only applies to Scottish Landfill Tax (SLfT) and not to UK Landfill Tax, as it replaced the UK scheme in Scotland on 1st April 2015.

The Scottish Landfill Communities Fund (SLCF) is a tax credit scheme that encourages landfill site operators to provide contributions to who can then pass these funds onto community and environmental projects. The SLCF only applies to Scottish Landfill Tax (SLfT) and not to UK Landfill Tax as it replaced the UK Scheme in Scotland on 1 April 2015. 

There is a two-year transition period, until 31 March 2017, during which contributions already made to the UK fund in Scotland must be spent. Further details are available from Entrust, the regulator of the UK Fund. SEPA is the regulator of the Scottish fund.

Any queries on the SLCF should be initially directed to SEPA or by phoning the SLCF team on 01698 839000.

Revenue Scotland is the tax authority responsible for Scotland’s devolved taxes.  Revenue Scotland has published online guidance for the Scottish Landfill Tax and the Scottish Landfill Communities Fund.

Projects looking for funding

All funding queries and applications should be directed to the Approved Bodies.  Projects do not need to register with SEPA.  Details of Approved Bodies can be found in the Register of Approved Bodies, published on this website.  A project can apply to any Approved Body for SLCF funding.  Projects can apply to one or more Approved Bodies for the same project.  Projects are not restricted to applying to Approved Bodies in their local area.  An Approved Body must give equal consideration to any project, regardless of project location or project type.

There are six types, or objects, of project that qualify for SLCF funding.  These are the six approved objects of the scheme:

Object A

The reclamation, remediation, restoration or other operation on land to facilitate economic, social or environmental use.

Object B

Community based recycling, re-use and waste prevention projects.

Object C*

To provide, maintain or improve a public park or other public amenity. Must be in the vicinity of a landfill or transfer station.

Object D*

The conservation or promotion of biological diversity through the provision, conservation, restoration or enhancement of a natural habitat or the maintenance or recovery of a species in its natural habitat. Must be in the vicinity of a landfill or transfer station.

Object E*

The maintenance, repair or restoration of a building, other structure or a site of archaeological interest which is a place of religious worship, or a site of historic or architectural or archaeological interest and is open to the public. Must be in the vicinity of a landfill or transfer station.

Object F

The provision of financial, administration and other similar services to projects that are enrolled with an Approved Body.

*To qualify for funding, these projects must be located within 10 miles of a landfill site or transfer station. You can use the screening tool to find out if your project site is eligible for funding. 

Funding must be passed from a landfill operator via Approved Bodies to a project as illustrated below.  Landfill operators cannot directly fund projects and cannot control how SLCF funding is spent.

SLCF funding flow 

Approved bodies

Approved bodies pass funds from landfill operators to projects.

The Approved Body application form, reporting forms and associated guidance are available from Revenue Scotland.  Applications and reporting forms should be submitted to SEPA at the address given on the forms.

The register of approved bodies can be used by landfill operators to see who is eligible to receive their contributions fund and by projects wishing to access funding. 

SEPA’s role

We have been approved by Revenue Scotland to carry out the functions of the regulator of the fund, as set out in Regulation 31 of The Scottish Landfill Tax (Administration) Regulations 2015 (the Regulations). We are responsible for the following:

  • Approving organisations as Approved Bodies
  • Publishing and maintaining the register of Approved Bodies
  • Ensuring compliance with Regulations
  • Processing voluntary revocations of Approved Bodies
  • Complying with any directions from Revenue Scotland

Regulation 30(1) of the Scottish Landfill Tax (Administration) Regulations 2015 provides for Approved Bodies to pay up to 5% of each qualifying contribution from a landfill operator to the regulatory body (SEPA) towards the running costs of regulating the fund. The Revenue Scotland Board has agreed that SEPA will only charge 1.82% of each contribution in 2015/2016.  SEPA will invoice the Approved Body following notification of each contribution received. 

Contact us

Contact the SLCF team by phone, email or in writing.

  • Phone: 01698 839000
  • Email: slcf@sepa.org.uk 
  • Write: SEPA, SLCF Team, Angus Smith Building, 6 Parklands Avenue, Eurocentral, Holytown, North Lanarkshire, ML1 4WQ