SLfT2009 - Alternative methods of weighing waste

SLfT2009 - Alternative methods of weighing waste

You can ask us to agree an alternative method of calculating the weight of waste disposed of to landfill by following the separate guidance on our website, if:

• in our opinion you would incur unreasonable cost by using an available weighbridge on your site or one within close enough proximity; or
• your weighbridge or another weighbridge within close enough proximity has broken down and, in our opinion, you would incur unreasonable cost by using any other weighbridge.

Further  guidance on alternative methods of weighing waste is available on our website covering:

• transitional arrangements for landfill operators with existing agreements with HMRC pre-1 April 2015; and
• new agreements with Revenue Scotland from 1 April 2015 (for landfill operators who did not have an existing agreement with HMRC pre-1 April 2015).

We will only agree to an alternative method of weighing waste if we are satisfied that either of the above conditions are met and that the alternative method will produce a fair and reasonable calculation of weight.  Once satisfied, we will agree in writing and state how long the agreement will run for.

You must notify us about any changes to your business practices which will affect the reliability of this method.

You must also notify (and then agree with) us if you wish to change from one agreed alternative method to another alternative method of weighing the waste. On occasions we may wish to have an independent check (for example, by test weighing loads) on the accuracy of the method used.

Penalty for failing to comply with weighbridge requirements

You may be liable to a penalty if you fail to weigh material in accordance with the alternative method of weighing waste that we have agreed with you - see RSTP3021.

Regulation 39 of The Scottish Landfill Tax (Administration) Regulations 2015