SLfT6003 - Entitlement to bad debt relief

SLfT guidance on determining a landfill operator’s entitlement to credit for bad debt relief.

If a customer of yours becomes insolvent then you (a registered landfill operator) may claim bad debt relief if you meet all of the following conditions:

  • you have carried out a taxable activity, for example disposal of waste, for a consideration in money and the customer is not connected with you (determined in accordance with section 1122 of the Corporation Tax Act 2010);
  • you have already accounted for tax on the disposal and paid it to us;
  • you have written off the whole or any part of the consideration for the disposal as a bad debt in your accounts  and transferred it to a separate bad debt account;
  • you issued a landfill invoice (within 14 days of the date of the disposal or within such other period as we may have specified) which shows the amount of tax chargeable in respect of the disposal; and
  • 12 months have passed since the date of issue of the landfill invoice.

LT(S)A 2014 sections 18-19

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 19

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