A claim for credit can be made where you have been registered for SLfT, have accounted and paid tax for a particular accounting period and either of the two following conditions is satisfied in relation to the disposal on which the tax was charged:
- landfill waste is later removed for recycling, incineration or re-use – see SLfT6009; or
- landfill waste is enforceably removed to another landfill site – see SLfT6014.
Ref ID
SLfT6008
Archive Date
Last updated