# The Scottish Landfill Tax (Administration) Regulations 2015, Regulation 21: Evidence required in support of claim

Extent: S

The claimant, before making a claim, shall hold in respect of each relevant disposal—
(a) a copy of the landfill invoice issued by the claimant;
(b) records or any other documents showing that the claimant has accounted for and paid tax on the disposal; and
(c) records or any other documents showing that the consideration has been written off in the claimant’s accounts as a bad debt.

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Source: https://www.legislation.gov.uk/ssi/2015/3/regulation/21 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.