RSTP3021 - Failing to comply with SLfT weighing requirements

RSTPA guidance on the penalty a landfill operator may be liable to for failing to comply with the requirements regarding the weighing of waste for SLfT.

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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