Commentary

V20.313 Bad debt relief

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.313 Bad debt relief

Part V20 Landfill tax | Commentary

V20.313 Bad debt relief1

A site operator can claim bad debt relief where a customer has defaulted on payment for landfill services. The following conditions must be met:

  1.  

    •     the site operator must have accounted for and paid the SLfT due on the disposal

  2.  

    •     the debt must have been written off in the site operator's accounts

  3.  

    •     the site operator must have shown the SLfT tax separately on a landfill invoice

  4.  

    •     a year must have elapsed since the invoice for the disposal was issued

Proper records must be retained of any claims for bad debt relief including2:

  1.  

    •     the

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