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Scottish Landfill Communities Fund

Scottish Landfill Communities Fund

What are we able to do now?

We are able to receive and process all SLCF notifications from Approved Bodies and Landfill Operators. Notification documents and guidance has been issued to all Approved Bodies.

If you require additional information, please contact us.  

We are available to answer any queries on the SLCF. Please contact us.  

What should you do now?

Prospective Projects should:

Approved Bodies should:

  • Continue to operate as normal; receiving, assessing and enrolling applications for funding.
  • Submit notifications to SEPA on the Notification Workbook and at the frequency advised by SEPA.
  • Continue to use the Project Screening Tool (Vicinity Checker) as required.

If you require support, please contact us

Scottish Landfill Communities Fund

SEPA is the regulator of the Scottish Landfill Communities Fund (SLCF).Scottish Landfill Community Fund

The SLCF is a tax credit scheme, linked to Scottish Landfill Tax that encourages landfill site operators to contribute tax credits to benefit community and environmental projects.


Introduction Looking for funding? Who does what
Info for approved bodies Guidance and publications Contact Us


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 replaced the UK scheme in Scotland on 01 April 2015.

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

 Who does what

 The following organisations/groups all have a role to play in the Scottish Landfill Communities Fund (SLCF):

  1. SEPA
  2. Revenue Scotland
  3. Scottish Government
  4. Landfill operators
  5. Approved Bodies
  6. Projects

What SEPA do

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

  • approving organisations as Approved Bodies;
  • publishing and maintaining the Register of Approved Bodies;
  • ensuring Approved Bodies comply with the regulations;
  • invoicing approved bodies for regulatory fees;
  • processing voluntary revocations of Approved Bodies;
  • complying with any directions from Revenue Scotland (Revenue Scotland has directed us to charge Approved Bodies 3% of contributions as a regulatory fee).

What Revenue Scotland do

Revenue Scotland is the tax authority responsible for the administration and collection of Scotland's devolved taxes. It has overall responsibility for the regulation of the SLCF. Its SLCF functions are set out in Regulation 32 of the Scottish Landfill Tax (Administration) Regulations 2015.

Revenue Scotland is responsible for the following:

  • approving the fund regulator (SEPA has been approved to carry out this function from 1 April 2015);
  • imposing conditions on the regulator (Revenue Scotland has directed SEPA to charge Approved Bodies 3% of contributions as a regulatory fee);
  • disclosing tax information;
  • arranging repayment of tax credit claimed for contributions made to SLCF where necessary;
  • enforced revocation of Approved Bodies.

What Scottish Government do

The Scottish Government retains overall policy responsibility for the SCLF. They are also responsible for:

  • any changes to the Scottish Landfill Tax (Administration) Regulations 2015;
  • any changes to the minimum percentage Scottish Landfill Tax liability, which credit can be claimed for under this scheme;
  • setting up an independent panel to hear appeals from any organisation that is not successful in their application to become an Approved Body, or Approved Bodies that have had their approval revoked.

What landfill operators do

Landfill operators carry out a taxable activity (landfilling) so must be registered with Revenue Scotland. Scottish Landfill Tax is self-assessed; landfill operators may contribute up to 5.6% of their tax liability to the SLCF. Contributions must be made directly to an Approved Body. Landfill operators can claim a tax credit equal to 90% of any qualifying contribution made. Once a contribution is made, landfill operators have no control over how the contribution is spent.

What projects do

Projects are individuals or organisations that have been awarded funding (enrolled) by one or more Approved Bodies. The grant of funding is to carry out a specific project that meets the criteria pf the SLCF. Projects are operated on a not-for-profit basis.

Projects will arrange for their project to be delivered and will comply with the requirements of the Approved Body funding them. These requirements will include reporting on project progress and money spent.

Contact us

If you require support, contact us, noting there will be a delay in response.