SLfT6013 - Making a claim for credit for waste re-used etc.

To claim credit for landfill waste that is later removed for recycling, incineration or re-use you should first make sure you meet the conditions in SLfT6010 and have the required information detailed in SLfT6011.

Claiming credit for landfill waste later removed for recycling, incineration or re-use in your SLfT return

You can claim credit for landfill waste that is later removed for recycling, incineration or re-use, by including the amount of credit you are claiming in the ‘Credit for permanent removals claimed’ section of the relevant SLfT return.

Separate guidance is available on How to make a SLfT return and pay tax.

Where the total credit you claim exceeds the total tax due for the accounting period, we will repay you an amount equal to the excess.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 15

Claiming credit for landfill waste later removed for recycling, incineration or re-use if you are no longer registered for SLfT

If you are no longer registered with us for SLfT purposes (because we have cancelled your registration), you should make your claim for credit for landfill waste that is later removed for recycling, incineration or re-use by writing to us (clearly marking the letter ‘Claim for credit in relation to Scottish Landfill Tax’) at the contact address provided on our website, and including:

• details of the SLfT return in which the relevant tax was accounted for, except in the case of an entitlement to credit arising in relation to the Scottish Landfill Communities Fund (see SLfT7001);
• the amount of the tax and date and manner of its payment, except in the case of an entitlement to credit arising in relation to the Scottish Landfill Communities Fund (see SLfT7001); and
• setting out the events by virtue of which your entitlement to credit has arisen.

Assuming you have complied with the above requirements, and we are satisfied that you are entitled to credit (and have not previously had the benefit of that credit), we will pay you an amount equal to the credit.  We will not make such a payment to you if you have failed to make all the SLfT returns you were required to make.

Where the total credit you claim exceeds the total tax due for the accounting period, we will repay you an amount equal to the excess.

The Scottish Landfill Tax (Administration) Regulations 2015 regulation 16