Water Discount

Information about the process for applying to Revenue Scotland for a water discount.

Water Discount Agreement

Under Regulation 39 of The Scottish Landfill Tax (Administration) Regulations 2015, Revenue Scotland can grant authorisation to nominated landfill operators to apply a discount to the water content of a specified waste stream in certain circumstances. The circumstances under which a waste producer can and cannot apply for a water discount agreement can be found in chapter SLfT2010 of Revenue Scotland’s legislative guidance.

Waste producers

If you are a waste producer who wishes to benefit from a water discount agreement in relation to the Scottish Landfill Tax (SLfT), then you must make an application to Revenue Scotland. You should make an application to Revenue Scotland using the following forms: 

PDF iconWaste Producer Application Water Discount.pdf

PDF iconSite Operations Agreement for Water Discount.pdf

In order to complete the waste producer application for a water discount agreement you will need to reference details regarding the waste stream to receive a discount, and submit evidence in support of the circumstances surrounding your application.

Please provide details of the nominated site operators who will receive the discounted waste stream on the site operations agreement for water discount. The site operators agreement for water discount should be signed by the landfill operator who will apply the discount to the specified waste stream.

What happens next?

When we receive your complete application and supporting documentation, we will review your complete application within 25 days of receiving it. We will issue a decision to you in writing in relation to the applicable rate of water discount. We will also write to the nominated landfill site operator(s) to authorise them to apply the water discount to the specified waste stream, until we notify them otherwise.

From time to time, we may write to you for further information to continue, vary or withdraw the agreed water discount.

If for any reason, we are unable to approve the water discount, the nominated site operator will be required to account for tax on the full weight of waste accepted.

You must notify us of any change to an agreed water discount application. Any significant change to the agreed water discount may result in you having to submit a new application to Revenue Scotland for approval. If you do not hold approval from Revenue Scotland, the nominated site operator will be required to account for tax on the full weight of waste.

Further guidance on water discount agreements can be found at chapter SLfT2010 of the guidance.

Review of Water Discount Agreement

If you are a waste producer who already holds a water discount agreement, from time to time we may contact you to confirm the details provided on your original application remain current and correct.

If there is a change in circumstances in your agreement, for example if the composition of the discounted waste stream changes, you must contact Revenue Scotland in writing for a review of the agreement using the SLFT Review of Water Discount Agreement form.

Time Limited Water Discount Agreement

If you are a waste producer who already holds a time limited agreement for water discount and would like this notification to continue past the agreements end date, you should apply to Revenue Scotland for an extension using the SLFT Review of Water Discount Agreement form.

Forms

PDF iconWaste Producer Application Water Discount.pdf

PDF iconSite Operations Agreement for Water Discount.pdf

PDF iconSLFT Review of Water Discount Agreement.pdf

Last updated: 
8 November 2016

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Updated date: 2016-04-13 15:05
Version ID: 616
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