SLfT6011 - Records for credit claims for waste re-used etc

SLfT guidance on the removal account a landfill operator must keep for a claim in relation to waste later removed for recycling, incineration or re-use.

As evidence for your claim, you should keep 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;
  • the qualifying use the waste is to be put to; and
  • the date the waste was recycled, incinerated or re-used (whichever applies).

If you fail to keep and preserve these records as required (see SLfT8001) you may be liable to a penalty (see RSTP3002).

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