SLfT6016 - Records for credit for waste enforceably removed

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).