Information for Approved Bodies

If you are an Approved Body, or are considering becoming an Approved Body, the following information should contain everything you need to know. If you need any further information, please contact us.

What Approved Bodies do

Approved Bodies are organisations, approved by us, that distribute SLCF funding. They receive contributions from landfill operators and consider applications for funding. Each Approved Body has its own application process and will enrol projects that are to be awarded funding.

Regulation 30 of the Scottish Landfill Tax (Administration) Regulations 2015 sets out the obligations of Approved Bodies. To remain approved, Approved Bodies must be able to demonstrate to us that they continue to meet these objectives. These obligations are as follows:

  • to comply with conditions issued by SEPA;
  • consider applications for funding and enrol successful projects;
  • spend SLCF monies only on approved projects;
  • make and retain records;
  • report to SEPA;
  • pay regulatory fees to SEPA.

Forms and guidance

Applications and reporting forms should be submitted to SEPA at the address given on the forms.

Application Forms
Apply to become an Approved Body
Apply to revoke your Approved Body status
Notification Forms
Contribution received
Project enrolement
Transfer to project
Contributing to a third party
Transfer of monies
Annual report l Annual report guidance notes

All forms and additional guidance for Approved Bodies are also available on the Revenue Scotland SLCF web pages.