If you have an agreement to use an alternative method to weighing waste with HMRC pre 1 April 2015 and you intend to use this method from 1 April 2015, then you must ask Revenue Scotland to agree this.
What is an alternative weighing method
If your landfill site has a working weighbridge or one within close proximity, then you must use it to weigh all disposals.
In certain circumstances, we may agree for you to use an alternative method to weigh disposals. These circumstances are:
- exceptional circumstances that make it impossible or impractical for you to use your weighbridge; or
- your weighbridge or another nearby weighbridge has broken down, and in the opinion of Revenue Scotland, there is no other working weighbridge nearby which you could use at a reasonable cost
- proof of the breakdown along with a timetable for when it is expected to be repaired can be provided
What you will need before you apply
You need the registration for Scottish Landfill Tax and supporting evidence that:
- using an available weighbridge on your site or one within close proximity would incur an unreasonable cost for the operator
- your weighbridge or another nearby weighbridge has broken down and you would incur unreasonable costs by using any other weighbridge
- provide a programme of repair for your weighbridge or a nearby weighbridge including a timescale for completion
- details of the alternative weighing method you intend to utilise
To make a change or continue using an AWM past the agreed date:
- registration for Scottish Landfill Tax
- indicate whether the information in your existing notification is correct and complete
- provide any further relevant updates to the information in your existing agreement
- provide details of the agreed alternative method
If you are a landfill site operator who already holds an agreement for an alternative weighing method, from time to time we may contact you to confirm the details provided on your original application remain current and correct.
How to apply for an alternative weighing method
Applications are now sent through the Scottish Electronic Tax System.
Once we receive your application
- you will receive an email confirmation it has been received to your registered email address.
- applications will be reviewed within 25 days
- if the application is incomplete or additional information is required we will request additional information / documents
- you will receive and email with an electronic letter confirming the success of your application to you assigned email account.
How to correct errors, provide additional information or progress check your application
Contact firstname.lastname@example.org with details including your application case number from confirmation of submission email or send a secure message through SETS.