SLfT6006 - How to claim bad debt relief

Before claiming credit for bad debt relief you should first make sure you:

• meet the required criteria in SLfT6003;
• have complied with the requirements in regulation 21 of The Scottish Landfill Tax (Administration) Regulations 2015 (see SLfT6004); and
• are able to comply with the requirements in regulation 22 of The Scottish Landfill Tax (Administration) Regulations 2015

Claiming bad debt relief in your SLfT return

You can claim credit for bad debt relief once you have written of the debt by including the amount of credit you are claiming in the ‘Credit for Bad Debt claimed’ section of the relevant SLfT return. Separate guidance is available on How to make a SLfT return and pay tax.  

  

The relevant SLfT return is the one that includes the first anniversary of the date of issue of the landfill invoice which has given rise to the bad debt.

Where the total credit you claim 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 bad debt relief if you are no longer registered for SLfT

If you are no longer registered with us for SLfT purposes (because we have cancelled your registration), you should make your claim for credit for bad debt relief by writing to us (clearly marking the letter Claim for Bad Debt Relief) at the contact address provided on our website, and including:

• except in the case of an entitlement to credit arising in relation to the Scottish Landfill Communities Fund (see SLfT7001), 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; 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 you claim 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