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Under the Scottish Landfill Communities Fund Scheme (SLCF), a proportion of the revenue raised by SLfT can be put back into environmental projects. The scheme is regulated by the Scottish Environmental Protection Agency (SEPA), on behalf of Revenue Scotland. The scheme relies upon environmental bodies enrolling with SEPA and then obtaining contributions towards approved environmental projects from landfill site operators. The landfill site operators are able to claim 90% of the amount of their contributions from Revenue Scotland as a SLfT credit². Contributions under the scheme are not mandatory. It is for individual landfill site operators to decide if they wish to use the scheme.

All contribution years run from 1 April to 31 March and the maximum percentage of annual landfill tax liability which a site operator may claim as a credit is subject to review each year. From 1 April 2015, the maximum