Alternative Methods of Weighing Disposals

If you have an agreement to use an alternative method to weighing waste with HMRC pre 1 April 2015 and you intend to use this method from 1 April 2015, then you must ask Revenue Scotland to agree this.

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 we may agree for you to use an alternative method to weigh disposals. These circumstances are:

  • Exceptional circumstances make it impossible or impractical for you to use your weighbridge; or
  • Your weighbridge or another nearby weighbridge has broken down, and in the opinion of Revenue Scotland, there is no other working weighbridge nearby which you could use at a reasonable cost. Proof of the breakdown along with a timetable for when it is expected to be repaired can be provided;

If you use an alternative method 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.

New application for alternative weighing method

You should inform Revenue Scotland using the following form: SLfT - Application to Agree an Alternative Method and:

  • Be registered for Scottish Landfill Tax

  • Provide evidence that using an available weighbridge on your site or one within close proximity would incur unreasonable cost for the operator; or

  • Evidence that your weighbridge or another nearby weighbridge has broken down and you would incur unreasonable costs by using any other weighbridge.

  • Provide a programme of repair for your weighbridge or a nearby weighbridge including timescale for completion

  • Send details of the agreed alternative method;

  • Sign and date the declaration

Review of alternative weighing method

If you are a landfill site operator who already holds an agreement for an alternative weighing method, from time to time we may contact you to confirm the details provided on your original application remain current and correct.

If you are a landfill site operator who already holds a time limited agreement for an alternative weighing method, and you wish for that agreement to continue, you should apply to Revenue Scotland for a review of the agreement using the following form: SLfT Review of Alternative Weighing Method, and:

  • Be registered for Scottish Landfill Tax

  • Indicate whether the information in your existing notification is correct and complete

  • provide any further relevant updates to the information in your existing form

  • Send details of the agreed alternative method;

  • Sign and date the declaration

If there is a change of circumstances that means the existing agreement may need to be changed, for example if you no longer require the alternative weighing method, you should contact Revenue Scotland for a review of the agreement using the SLfT Review of Alternative Weighing Method.

What happens next?

When we receive your application and supporting documentation, we will acknowledge receipt and subject to agreement, will formally authorise approval for you to use an alternative weighing method.

We aim to review submitted alternative weighing applications within 25 days from when a complete application is received. If we consider it is necessary, we may write to you to ask for further information to fully consider the application. If you are unable to provide us with the requested information, you must contact Revenue Scotland immediately. If for any reason, we are unable to agree an alternative method, and you do not use a weighbridge, you may become liable to a penalty for a deliberate inaccuracy in a return.

Failing to company with SLfT weighing methods

If you do not receive approval from Revenue Scotland 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 information on penalties can be found at RSTP3021.

If you wish to change from one alternative method of weighing waste to another, you should seek agreement from Revenue Scotland in writing. On occasions we may wish to have an independent check (for example, by test weighing loads) on the accuracy of the method used.

Once satisfied, we will agree in writing and state how long the agreement will run for. Further information on alternative methods can be found at SLFT2009.

Forms

PDF iconSLfT Application to Agree an Alternative Method.pdf

PDF iconSLfT Review of Alternative Weighing Method.pdf

Last updated: 
8 November 2016

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Updated date: 2016-11-08 13:59
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