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Licensed and permitted sites

QuarterReporting PeriodDeadline for Submission to SEPA
1 1 January to 31 March 28 April
2 1 April to 30 June 28 July
3 1 July to 30 September 28 October
4 1 October to 31 December 28 January
Annual 1 January to 31 December 28 January

Waste management activities in Scotland are regulated by SEPA to prevent pollution and to prevent harm to human health. SEPA regulates these activities through Waste Management Licences (WMLs) and Pollution Prevention and Control permits (PPCs).

All operators holding a WML and some site operators holding a PPC are required to submit waste data returns to SEPA on a quarterly or annual basis. A summary report for each data return is placed on SEPA’s public register and a summary is published in the Scottish waste sites and capacity tool.

The reporting periods and submission deadlines are shown above. Late submission or submissions of poor quality data may affect compliance scores.

Operators are asked to submit their waste data returns in Excel format using the standard Licensed/Permitted Site Return (LSR) form and guidance provided below. Please check this webpage regularly for any updates to the return form or guidance.

Further information on the coding of waste is available:

Completed forms should be emailed to 

If you need to contact SEPA regarding the submission of your return form please either email  or call 01786 457700 and ask to speak with a member of the Dataflows Unit. We can also provide copies of the return form in Word format on request.

More information and links to the various reports we produce using the LSR data are available on our Waste data page.