SLfT6018 - How to claim for credit for waste enforceably removed to another landfill site

To claim credit for waste that is later enforceably removed to another landfill site you should you should first make sure you meet the conditions in SLfT6015 and have the required information detailed in SLfT6016.

Claiming credit for landfill waste enforceably removed to another landfill site in your SLfT return

You can claim credit for landfill waste that is later enforceably removed to another landfill site by including the amount of credit you are claiming in the ‘Credit for permanent removals claimed’ section of the relevant SLfT return.

Separate guidance is available on How to make a SLfT return and pay tax.

Where the total credit you have claimed exceeds the total tax due for the accounting period, we will repay you an amount equal to the excess.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 15

Claiming credit for landfill waste enforceably removed to another landfill site if you are no longer registered for SLfT

If you are not registered with us as a registrable person for SLfT purposes (because we have cancelled your registration), you should make your claim for credit for landfill waste that is later enforceably removed to another landfill site by writing to us (clearly marking the letter ‘Claim for credit in relation to Scottish Landfill Tax’) at the contact address provided on our website, and including:

• details of the SLfT return in which the relevant tax was accounted for, except in the case of an entitlement to credit arising in relation to the Scottish Landfill Communities Fund (see SLfT7001);
• the amount of the tax and date and manner of its payment, except in the case of an entitlement to credit arising in relation to the Scottish Landfill Communities Fund (see SLfT7001); and
• setting out the events by virtue of which your entitlement to credit has arisen.

Assuming you have complied with the above requirements, and we are satisfied that you are entitled to credit (and have not previously had the benefit of that credit), we will pay you an amount equal to the credit.  We will not make such a payment to you if you have failed to make all the SLfT returns you were required to make.

Where the total credit claimed by yourself exceeds the total tax due for the accounting period, we will repay you an amount equal to the excess.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 16