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).
Ref ID
SLfT6011
Archive Date
Last updated