As evidence for your claim, you should keep the following records:
- a copy of the correspondence from SEPA in which you are directed to remove the waste because its presence breaches the conditions of your permit or authorisation; and
- a removal account for wastes permanently removed showing, for each removal, and cross-referenced to the original disposal and the original tax paid:
- the weight and type of waste removed;
- to whom (name and address) the waste was transferred; and
- the date of removal.