SLfT6017 - Determining the amount of a claim for credit

SLfT guidance on determining the amount of credit a landfill operator can claim in relation to waste later enforceably removed to another site.

The amount of credit is equal to the tax that was charged on the disposal (see SLfT2002). Where only some of the material in that disposal is removed, the amount of credit is the same proportion of that tax as the material removes forms of the total material.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 17

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