SLfT8002 - What records must be kept and preserved

SLfT guidance on the types of records that must be kept and preserved for SLfT purposes.

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:

Record Description
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:

  • an identifying number;
  • the date of its issue;
  • the date of the disposal or disposals in respect of which it is issued or, where a series of disposals is made for the same person, the dates between which the disposals were made;
  • the name, address and registration number of the person issuing it;
  • the name and address of the person to whom it is issued;
  • the weight of the material disposed of;
  • a description of the material disposed of;
  • the rate of tax chargeable in relation to the disposal or, if the invoice relates to more than one disposal and the rate of tax for each of them is not the same, the rate of tax chargeable for each disposal;
  • the total amount payable for which the invoice is issued; and
  • where the amount of tax is shown separately, a statement confirming that SLfT may not be treated as the input tax of any person.
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.

Other records:

  • business and accounting records;
  • waste transfer notes and other records of materials brought onto or removed from the landfill site;
  • all credit or debit notes and similar documents, including copies, issued or received by you which evidence an increase or decrease in the amount of any consideration for a transaction;
  • evidence of entitlement to exemption;
  • if applicable, site surveys and chemists' analyses of wastes received for disposal;
  • the total tonnage of waste you accept for landfill disposal, with separate entries for standard-rated, lower-rated, exempt and non-taxable wastes; and
  • any other documents required by this notice or any other notice published by us.

You must also keep these records from the date of your registration.

RSTPA 2014 section 74

The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015

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