Part V20 Landfill tax | Commentary

V20.311 Credits

Part V20 Landfill tax | Commentary

V20.311 Credits

Registered site operators may reduce the net amount of landfill tax due to Revenue Scotland by claiming credits on their SLfT returns1. The credits fall into three categories:

  1.  

    •     credit for permanent removals

  2.  

    •     bad debt relief

  3.  

    •     credit for contributions made to environmental bodies under the Landfill Tax Credit Scheme

  4.  

    •     no more than the agreed volume/tonnage of waste is used in the restoration. Any waste used more than that agreed as necessary for restoration is likely to be taxable.

All credits should be claimed on the landfill tax return and are set-off against the total amount of

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