Material facilities data returns
Reporting periods and submission deadlines
| Quarter | Reporting period | Deadline for submission to SEPA |
| 1 | 1 January to 31 March | 30 April |
| 2 | 1 April to 30 June | 31 July |
| 3 | 1 July to 30 September | 31 October |
| 4 | 1 October to 31 December | 31 January |
Material facilities are required to comply with the Code of Practice on Sampling and Reporting at Materials Facilities (the Code). The Code sets out sampling and reporting requirements for in scope facilities.
Information to help you determine whether your material facility is in scope, and what to do if it is in scope is here. Your recording and reporting requirements are set out in the Code.
You may be subject to different sampling and reporting requirements depending on what type of facility you operate.
Accordingly, MF operators must ensure they comply with the requirements of the Code, otherwise they may be deemed to be non-compliant with their authorisation conditions.
Operators are asked to submit their material facility sampling and reporting data in Excel format using the standard return form and guidance provided below. Please check regularly for any updates:
- Materials facility return form (Excel, .xlsx, 1.76Mb)
- Guidance: Materials facility return form (PDF, 586Kb)
Further information is available to help you complete your submissions on our Material facilities code of practice webpage.
The submission of material facility data returns is a separate reporting requirement to waste data returns.
Materials Recovery Code of Practice
The Scottish Government's Code of Practice on sampling and reporting at materials facilities replaces the 2015 Code.
From 1st April 2025 the 2015 Code, associated data return and all accompanying guidance is obsolete. Anyone involved in sampling and reporting under the Code should be familiarised with this guidance and aware it supersedes any related to the 2015 Code.