SLfT6001 - Claims for credit

Introduction to Chapter 6 of the SLfT legislation guidance covering claims for credit in relation to SLfT.

This chapter of guidance, reflecting the provisions of Parts 4 to 6 of The Scottish Landfill Tax (Administration) Regulations 2015, covers claims for credit in relation to: bad debt relief; recycling, incineration or re-use of material; and enforceable removal of material.

It does not cover:

The guidance is structured as follows:

Overview of SLfT guidance on bad debt relief and SLfT

Overview of SLfT guidance on claims for credit in relation to landfill waste later removed for recycling, incineration or re-use or enforceably removed.