Scottish Ministers have made regulations to end the landfill tax credit available for contributions to the Scottish Landfill Communities Fund from 1 April 2026. The change amends the Scottish Landfill Tax (Administration) Regulations 2015 by switching off regulation 27 (entitlement to credit) from that date, aligning with the Government’s announcement that the fund will close to new contributions on 1 April 2026. ([legislation.gov.uk](https://www.legislation.gov.uk/ssi/2015/3/regulation/27?utm_source=openai))
Before this amendment, regulation 27 entitled landfill operators to claim credit equal to 90% of a qualifying contribution, subject to a cap of 5.6% of the operator’s relevant tax liability in each contribution year. That structure remains the reference point for understanding historic claims and the final contribution window up to 31 March 2026. ([legislation.gov.uk](https://www.legislation.gov.uk/ssi/2015/3/regulation/27?utm_source=openai))
Transitional arrangements preserve entitlement where a registered person makes a qualifying contribution to an approved body before 1 April 2026. In practical terms, Revenue Scotland has indicated that contributions already made should allow funding of existing and new projects during a wind‑down period to March 2028. ([revenue.scot](https://revenue.scot/news-publications/news/scottish-landfill-communities-fund-slcf-close-new?utm_source=openai))
Key terms remain as in the 2015 Regulations: an “approved body” is defined in regulation 26; a “qualifying contribution” in regulation 28; and a “registered person” in regulation 2. These definitions continue to govern which payments are within scope during the transition. ([legislation.gov.uk](https://www.legislation.gov.uk/ssi/2015/3/regulation/26?utm_source=openai))
Timing is critical for operators. To give rise to entitlement, a payment must be a qualifying contribution received by an approved body no later than 31 March 2026; it must also meet the two‑year transfer requirement (transfer to a project within two years) to avoid loss of credit and repayment conditions. ([legislation.gov.uk](https://www.legislation.gov.uk/ssi/2015/3/regulation/28?utm_source=openai))
Claims are made through tax returns in line with Part 4 of the 2015 Regulations. For credits arising under Part 7 (the SLCF route), claims are taken in the same contribution year, and Revenue Scotland may direct how credits are held over between accounting periods. ([legislation.gov.uk](https://www.legislation.gov.uk/ssi/2015/3/part/4?utm_source=openai))
Approved bodies should continue to observe record‑keeping and notification duties, including the requirement to notify the regulator of transfers of qualifying contributions and retain specified details for audit. These obligations remain relevant while pre‑April 2026 monies are applied to projects. ([legislation.gov.uk](https://www.legislation.gov.uk/ssi/2015/3/regulation/30?utm_source=openai))
The policy context was set out in the Scottish Budget 2025–26, which maintained the 5.6% cap for 2025–26 and noted that declining Scottish Landfill Tax receipts after the biodegradable municipal waste landfill ban would render the SLCF unsustainable in its current form from 2026–27. That assessment underpins the closure to new contributions from April 2026. ([gov.scot](https://www.gov.scot/publications/scottish-budget-2025-2026/pages/3/?utm_source=openai))