SLfT6004 - Records required for a claim for bad debt relief

SLfT guidance on the records that a landfill operator must have before making a claim for bad debt relief, and records that must be kept after the claim.

Before you can make a claim for bad debt relief you must have the following records:

  • a copy of the landfill tax invoice (see SLfT8002) that you issued;
  • records or other documents showing that you have accounted for and paid tax on the relevant disposal; and
  • records or other documents showing that the consideration has been written off in your accounts as a bad debt.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 21

Once you have made the claim, you must make a record of that claim and keep it in a single account (with other such records) known as a ‘landfill tax bad debt account’. Each record should contain the following information in respect of each claim made:

  • for each relevant disposal:
    • the amount of tax charged;
    • the return in which that tax was accounted for and when it was paid;
    • the date and identifying number of the landfill invoice that was issued;
    • any payment or other consideration received, whether before or after you make the claim; and
    • the details of any waste transfer note;
  • the outstanding amount;
  • the amount of the claim; and
  • the SLfT return in which the claim was made.

See SLfT6007 for the repayment consequences of failing to comply with this requirement.

You may also be liable to a penalty (see RSTP3002) if you fail to keep and preserve these records as required (see SLfT8001).

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 22

Ref ID: 
SLfT6004
Archive Date: 
12 March 2015
Last updated: 
12 March 2015
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