You can claim credit for landfilled waste which is temporarily disposed of but later removed for recycling, incineration or re-use (whichever applies) where each of conditions A to D below are satisfied.
Condition A: You made the disposal with the intention at the time that the material comprised in it would later be:
- removed for use (other than by way of a further disposal) at a place other than a landfill site; or
- removed for use in the restoration of a landfill site (this can either be the same landfill site on which the disposal is made or any other landfill site) and the material has previously been used to create or maintain:
- a temporary hard standing (that is, a temporary base within a landfill site on which any landfill site activity such as sorting, treatment, processing, storage or recycling is carried out) – see activity C in SLfT3002;
- a temporary screening bund (that is, any structure on a landfill site, whether below or above ground, put in place to protect or conceal any landfill site activity or to reduce nuisance from noise) – see activity E in SLfT3002; or
- a temporary haul road (that is, any road within the landfill site which gives access to a disposal area) – see activity B in SLfT3002.
Condition B: That material, or some of it, has been recycled, incinerated or re-used (whichever applies) in accordance with the intention mentioned in condition A.
Condition C: The recycling, incineration or re-use:
- has taken place no later than one year after the date of the disposal; or
- where water had been added to the material in order to facilitate its disposal, has taken place no later than five years after the date of the disposal (the extended time period in this case is to allow the water to dry out).
Condition D: Before the disposal you notify us by writing to us at the contact address provided on our website that you intend to make one or more removals of material in relation to which conditions A to C above will be satisfied.
The Scottish Landfill Tax (Administration) Regulations 2015 regulation 17