Before you can make a claim for bad debt relief you must have the following records:
- a copy of the landfill tax invoice (see SLfT8002) that you issued;
- records or other documents showing that you have accounted for and paid tax on the relevant disposal; and
- records or other documents showing that the consideration has been written off in your accounts as a bad debt.
Once you have made the claim, you must make a record of that claim and keep it in a single account (with other such records) known as a ‘landfill tax bad debt account’. Each record should contain the following information in respect of each claim made:
- for each relevant disposal:
- the amount of tax charged;
- the return in which that tax was accounted for and when it was paid;
- the date and identifying number of the landfill invoice that was issued;
- any payment or other consideration received, whether before or after you make the claim; and
- the details of any waste transfer note;
- the outstanding amount;
- the amount of the claim; and
- the SLfT return in which the claim was made.
See SLfT6007 for the repayment consequences of failing to comply with this requirement.