SLfT8002 - What records must be kept and preserved

See SLfT6011 for details of records that must be kept for re-use, recycling or incineration.

See SLfT6016 for details of records that must be kept if you claim a credit of tax on waste removed on instructions from the environmental regulator because its presence breaches your licence or permit.

You need to keep copies of all invoices (including landfill invoices – see regulation 34 of The Scottish Landfill Tax (Administration) Regulations 2015 and other accounting documents that you issue or receive. If the tax charged is more than the amount of tax due when the waste is disposed of to landfill (for example, because you recycle some of it) you still have to pay us the full amount of tax shown on the invoice.

A landfill invoice required to be kept and preserved must contain the following information:

• an identifying number;
• the date of its issue;
• the date of the disposal or disposals in respect of which it is issued or, where a series of disposals is made for the same person, the dates between which the disposals were made;
• the name, address and registration number of the person issuing it;
• the name and address of the person to whom it is issued;
• the weight of the material disposed of;
• a description of the material disposed of;
• the rate of tax chargeable in relation to the disposal or, if the invoice relates to more than one disposal and the rate of tax for each of them is not the same, the rate of tax chargeable for each disposal;
• the total amount payable for which the invoice is issued; and
• where the amount of tax is shown separately, a statement confirming that SLfT may not be treated as the input tax of any person.

Other records:

• business and accounting records;
• waste transfer notes and other records of materials brought onto or removed from the landfill site;
• all credit or debit notes and similar documents, including copies, issued or received by you which evidence an increase or decrease in the amount of any consideration for a transaction;
• evidence of entitlement to exemption;
• if applicable, site surveys and chemists' analyses of wastes received for disposal;
• the total tonnage of waste you accept for landfill disposal, with separate entries for standard-rated, lower-rated, exempt and non-taxable wastes; and
• any other documents required by this notice or any other notice published by us.

You must also keep these records from the date of your registration.