Landfill Tax (Scotland) Act 2014 section 18

Credit: general

Section 18 establishes a framework for the Scottish Ministers to make regulations allowing persons who have paid or are liable to pay landfill tax to claim credit, including how such credit is calculated, claimed, and applied against tax liabilities.

• The Scottish Ministers may create regulations entitling a person who has paid or is liable to pay landfill tax to receive a credit, provided specified conditions are met, with the credit amount calculated according to rules set out in those regulations.
• Credit can be used in several ways: deducted from tax due for an accounting period, paid out by Revenue Scotland if no tax is due or if the credit exceeds the tax due, or carried forward to a later accounting period either at the person's request or as directed by Revenue Scotland.
• Revenue Scotland may withhold payment of any credit amount owed to a person who has failed to submit required tax returns for an earlier period, and may also impose conditions on payments or deductions, including requirements to repay amounts in specified circumstances.
• Credit claims must generally be made in the manner and at the time set out in the regulations, which may require the claim to be included in a landfill tax return; separate provision also exists for persons who have ceased to be registrable for landfill tax purposes.