My question is in three parts and I would prefer email replies-:(1) Has your Council ever received historic rebates from HMRC relevant to the application of Value Added Tax (VAT) on Landfill Tax (LFT)?To expand this request, your council would have historically paid a commercially agreed price per tonne for waste going to landfill. An element of Landfill tax (LFT) would also have been applied at the appropriate rate of the time. A further element of tax, value added tax (VAT) was also, I believe, added historically to the total transaction.(2) If affirmative could you provide details?
(3) In the event of an affirmative position, could you confirm if this rebate was achieved by internal council staff or external advisors?
Response
In reply to your question I can confirm that Scottish Borders Council have not submitted any claims for VAT in relation to Landfill Tax. But if VAT had been charged to the Council on payments made it would have been recoverable in accordance with the normal rules through our monthly VAT return submission to HMRC. In follow up to this Scottish Landfill Tax (SLfT) replaced UK landfill tax in Scotland only from 1 April 2015 and any landfill tax returns are now payable to Revenue Scotland when prior to 1 April 2015 this was payable to HMRC.
