SLfT6001 - Claims for credit
Introduction to Chapter 6 of the SLfT legislation guidance covering claims for credit in relation to SLfT.
This chapter of guidance, reflecting the provisions of Parts 4 to 6 of The Scottish Landfill Tax (Administration) Regulations 2015, covers claims for credit in relation to: bad debt relief; recycling, incineration or re-use of material; and enforceable removal of material.
It does not cover:
- claims for credit in relation to the Scottish Landfill Communities Fund - see SLfT7001; and
- claims that are not made in the form of a tax return (that is, a claim made under section 106, 107 or 108 of the RSTPA 2014 – see RSTP7001.
The guidance is structured as follows: