SLfT6016 - Records for credit for waste enforceably removed

SLfT guidance on the records a landfill operator must keep in relation to a claim for credit in relation to waste later enforceably removed to another site.

As evidence for your claim, you should keep the following records:

  • a copy of the correspondence from SEPA in which you are directed to remove the waste because its presence breaches the conditions of your permit or authorisation; and
  • a removal account for wastes permanently removed showing, for each removal, and cross-referenced to the original disposal and the original tax paid:
    • the weight and type of waste removed;
    • to whom (name and address) the waste was transferred; and
    • the date of removal.

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

Ref ID: 
SLfT6016
Archive Date: 
12 March 2015
Last updated: 
12 March 2015
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