Alternative Methods of Weighing Disposals

Alternative Methods of Weighing Disposals

Sites with a working weighbridge or one within close proximity

If your landfill site has a working weighbridge, or one within close proximity, then you must use it to weigh all disposals. In certain circumstances you may contact Revenue Scotland in order to make alternative arrangements for weighing disposals. These are:

  • where using an available weighbridge on your site or one within close proximity, in the opinion of Revenue Scotland, would incur unreasonable cost for the operator; or
  • your weighbridge or another nearby weighbridge has broken down, and in the opinion of Revenue Scotland, the use of any other weighbridge would incur unreasonable cost for the operator.

If you have an agreement to use an alternative method to weighing waste with HMRC for pre 1 April 2015 disposals and you intend to use this method from 1 April 2015, then you must inform us. If you use an alternative method from 1 April 2015 and you have not informed Revenue Scotland, then you may become liable to a penalty for a deliberate inaccuracy in a tax return due to you having failed to use the weighbridge from this date.

You should inform Revenue Scotland using the following form: SLfT - Application to agree an alternative method – sites with a working weighbridge or one in close proximity (transitional) and:

  • send details and proof of why you are unable to use the weighbridge;
  • send details of the agreed alternative method;
  • send a copy of the HMRC approval and agreed timetable; and
  • sign and date the declaration

Sites without a weighbridge

If there is no weighbridge at your site and there is no other working weighbridge in close proximity which you could use without incurring unreasonable cost, we may agree an alternative method of calculating the weight. If you have agreed an alternative method with HMRC for pre 1 April 2015 disposals and you intend to use this method from 1 April 2015, then you must inform us. If you intend to use an alternative method from 1 April 2015 and have not informed Revenue Scotland, then you may become liable to a penalty.
 
You should inform Revenue Scotland using the following form: SLfT - Application to agree an alternative method from 1 April 2015 – sites without a weighbridge (transitional) and:

  • send details of the agreed alternative method;
  • Send a copy of the HMRC approval; link
  • Signed declaration

What happens next?

When we receive your application and supporting documentation, we will acknowledge receipt and subject to agreement, we will formally authorise approval for you to use an alternative method from 1 April 2015. We plan to review all applications for alternative methods within 6 months of 1 April 2015. During this time, we may write to you for further information to continue, vary or withdraw the agreement with you to operate an alternative method.

If you are unable to provide us with the required information before 31 March 2015, you must contact Revenue Scotland immediately. If for any reason, we are unable to agree an alternative method from 1 April 2015, and you do not use a weighbridge you may become liable to a penalty for a deliberate inaccuracy in a return.

You must draw our attention to any changes which will affect you using the alternative method agreed by HMRC for pre 1 April 2015 disposals. Any significant changes to those agreed by HMRC may result in you having to ask us to agree a new application for an alternative method, or you having to use a weighbridge from 1 April 2015. If you do not receive approval from Revenue Scotland before 1 April 2015 and you use an alternative method which we have not approved, you may be liable to a penalty for a deliberate inaccuracy in a return.

Further guidance can be found on alternative methods in the SLfT Guidance and on penalties in the RSTPA Guidance.

Forms

SLfT - Application to agree an alternative method – sites with a working weighbridge or one in close proximity (transitional)

SLfT - Application to agree an alternative method – sites without a weighbridge (transitional)

Last updated