What are the requirements for submitting a landfill tax return under section 25A of the Landfill Tax (Scotland) Act 2014?

A landfill tax return must satisfy three requirements set by Revenue Scotland: it must be in the prescribed form, contain all the information Revenue Scotland requires, and be submitted in the manner Revenue Scotland directs, which may include submitting online or by a particular specified method.

Can Revenue Scotland require different forms for different types of landfill tax return?

Yes. Revenue Scotland has the flexibility to prescribe different forms and request different information depending on the type of return being made. This means that not all returns need to look the same or contain identical information — the requirements can be tailored to the nature or purpose of each return.

Is supplementary information attached to a landfill tax return treated as part of the return?

Yes. Under section 25A, any information a person supplies for the purpose of completing their return is treated as forming part of that return. This means supporting schedules or supplementary details carry the same legal weight as the return form itself and are subject to the same obligations of accuracy.

Why is the treatment of supplementary information important for landfill site operators?

Because any supplementary information provided alongside a return is legally part of the return, operators cannot argue that attached schedules were separate submissions. If figures in a supplementary schedule are incorrect, the operator faces the same consequences as if the main return itself contained errors.

Landfill Tax (Scotland) Act 2014 section 25A

Form and content of returns

Section 25A sets out the requirements for the form, content and manner of tax returns submitted under the Landfill Tax (Scotland) Act 2014.

All landfill tax returns must be submitted using the form specified by Revenue Scotland (the Tax Authority).
Returns must include all the information that Revenue Scotland requires, and must be submitted in the manner that Revenue Scotland directs.
Revenue Scotland may require different forms and different information depending on the type of return being made.
Any information a person provides for the purpose of completing a return is treated as part of that return.

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