Part V20 Landfill tax | Commentary

V20.317 Tax points

Part V20 Landfill tax | Commentary

V20.317 Tax points

SLfT is chargeable on a taxable disposal at the time the disposal is made and should be accounted for on the return in the period in which the disposal is made regardless of whether an invoice is issued.

SLfT returns are aligned with the submission of returns to SEPA. SEPA returns collect data based on disposal date within the specified period. Therefore to enable Revenue Scotland to reconcile the disposals reported for regulatory purposes to those reported for SLfT purposes Revenue Scotland has set the tax point at the time of disposal1

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