SLfT6015 - Credit conditions for waste enforceably removed

SLfT guidance on conditions that a landfill operator must meet before claiming for credit in relation to waste later enforceably removed to another site.

If you (a registered landfill operator) accept waste at your site and then have to remove it to another landfill site you can claim a credit of the tax you accounted for and paid on the original disposal at your site, if you meet all of the following conditions:

  • you have removed waste from your site because SEPA has ruled and enforced that the waste breached the terms of your licence or permit for the site and has directed that it be removed;
  • the waste is disposed of at another landfill site; and
  • you have paid the other site operator tax on the disposal or, if you are the operator of the other site, you account for tax on the disposal.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 17

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