You must be able to demonstrate, from the records you keep, that the amount declared on your SLfT return is your correct tax liability and that you are liable to be (or not to be, as the case may be) registered for tax.
As well as waste received at your site you need to keep records of non-waste materials brought in for site engineering.
You will need to keep the following records:
|SLfT account||This is your quarterly summary of total SLfT due, detailing any credits of tax and any adjustments.|
|Non-disposal area account||See SLfT3011 for details of the records you must keep if you operate a non-disposal area.|
|Record of credits||
See SLfT6011 for details of records that must be kept for re-use, recycling or incineration.
See SLfT6016 for details of records that must be kept if you claim a credit of tax on waste removed on instructions from the environmental regulator because its presence breaches your licence or permit.
|Bad debt relief account||If you claim bad debt relief you must maintain a separate bad debt account (see SLfT6004 for details of what a bad debt account must show).|
|Contributions to environmental bodies||If you make contributions to an approved Environmental Body and claim tax credit you must maintain the records detailed in the Scottish Landfill Communities Fund guidance – see SLfT7003 and SLfT7010.|
You need to keep copies of all invoices (including landfill invoices – see regulation 34 of The Scottish Landfill Tax (Administration) Regulations 2015 and other accounting documents that you issue or receive. If the tax charged is more than the amount of tax due when the waste is disposed of to landfill (for example, because you recycle some of it) you still have to pay us the full amount of tax shown on the invoice.
A landfill invoice required to be kept and preserved must contain the following information:
|Sites not using weighbridges||If you have agreed a bespoke or special weighing method with us, the records that must be kept will be detailed in your letter of approval.|
You must also keep these records from the date of your registration.
The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015