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Guidance and publications

SLCF guidance

Guidance manual - February 2019

The following guidance has been produced by Revenue Scotland to help you understand your role and responsibilities under the Scottish Landfill Communities Fund (SLCF).

Legislative guidance

SLfT7001 - The Scottish Landfill Communities Fund

SLfT7002 - Background and mechanism of the SLCF

SLfT7003 - Qualifying contributions

SLfT7004 - Approved Bodies

SLfT7005 - Approved objects for the SLCF

SLfT7006 - Calculating your SLfT liability in relation to the SLCF

SLfT7007 - Contribution years

SLfT7008 - How to claim for credit in relation to the SLCF

SLfT7009 - Circumstances affecting entitlement to credit for the SLCF

SLfT7010 - Donations from other organisations (third parties)

SLfT7011 - Approved Body repaying contributions

SLfT7012 - Approved Body transferring contributions to another approved body

SLfT7013 - Approved Body not spending contribution on a project fulfilling approved fund object

SLfT7014 - Approved Body ceasing to be registered

SLfT7015 - Approved Body's accounting practices failing to maintain a clear audit trail

SLfT7016 -Summary of a landfill site operator's responsibilities under the SLCF

SLfT7017 - Consequences of an Approved Body failing to comply with requirements

Publications

SLCF End-of-year report 2015-2016

SLCF End-of-year report 2016-2017

SLCF End-of-year report 2017-2018

SLCF End-of-year report 2018-2019

SLCF 5 year review 2020

SLCF End-of-year report 2021 - 2022

SLCF End-of-year report 2022 - 2023

SLCF report April 2023 to March 2024

SLCF report April 2024 to March 2025