The objects of the SLCF scheme are contained in regulation 29(5) of The Scottish Landfill Tax (Administration) Regulations 2015 and can be summarised as follows:
Anywhere in Scotland
A) Reclamation, remediation, restoration or any other operation intended to facilitate economic, social or environmental use on land with restricted use due to a previous activity;
B) Community based waste prevention, recycling and reuse projects;
In the vicinity of a landfill site or transfer station
C) Provision, improvement, maintenance of a public park or other not for profit public amenity;
D) The conservation or promotion of biological diversity through the provision, conservation, restoration and/or enhancement of a natural habitat of Scotland or the maintenance or recovery of a species in its natural Scottish habitat;
E) Maintenance, repair or restoration of historic structures or sites of religious worship, historic, archaeological or architectural interest open to the public in Scotland, including their landscape context;
In order to fund administration costs
F) Provide financial, administration or similar services to a body enrolled with an approved body.
Please note that the regulations also require objects B, C, D and E to be ‘for the protection of the environment’. In the context of the SLCF the term ‘environment’ is not restricted to the natural environment and may be applied in a wider sense, including to the physical and built environments.
Further guidance will be published at a later date covering the registration process for approved bodies and what is expected of such bodies and the projects they enrol and fund. Once registered, approved bodies can also be contacted directly to establish what requirements they have in place to enable a project to enrol with them.