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 contribtions
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

SLCF End-of-year report 2015-2016

SLCF End-of-year report 2016-2017

SLFC End-of-year report 2017-2018