If you (a landfill operator) fail to weigh material in accordance with:
- the weighbridge requirements set out in SLfT2008;
- an alternative method of weighing waste which you have agreed with us (see SLfT2009); or
- any authorisation which you have with us, and any agreement we have with the relevant waste producer, regarding the discount of the water content of waste (see SLfT2010) ,
and then make a SLfT return to us in respect of the disposal of that material, then as a consequence:
- there is deemed to be potential lost revenue (see RSTP3014); and
- any statement in that SLfT return regarding the weight of the material is deemed to be a deliberate inaccuracy under section 182 of the RSTPA 2014, for which you will be liable to a penalty under that section (see RSTP3011).
Regulation 39 of The Scottish Landfill Tax (Administration) Regulations 2015
Ref ID
RSTP3021
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