SLfT6012 - Determining credit amount for waste re-used etc

SLfT guidance on determining the amount of credit a landfill operator can claim in relation to waste later removed for recycling, incineration or re-use.

The amount of credit is equal to the tax that you originally accounted for and paid in relation to the original disposal at your site (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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