CH14950 - Record Keeping: How long must records be retained for: Aggregates levy, climate change levy and landfill tax

In addition to the rules which apply to a person keeping records in CH14530 - CH14600 and CH15000 - CH15900 as appropriate, there are specific rules for the length of time for which records relating to aggregates levy, climate change levy and landfill tax must be kept.

Aggregates levy

A person needs to keep aggregates levy records for 6 years. If, however, this causes storage problems, involves undue expense or causes other difficulties, the person can ask HMRC whether they can preserve some of the records for a shorter period. They must always obtain HMRC’s agreement if they wish to destroy any records that are less than 6 years old.

Climate change levy

A person must normally keep the business records for 6 years. However, if this causes storage problems, involves undue expense or causes other difficulties, they can ask HMRC for approval to keep some records for a shorter period. They must always obtain HMRC’s agreement if they wish to destroy any records that are less than 6 years old.

Landfill tax

With the exception of the bad debt account (which must be preserved for 5 years), a person will need to preserve landfill tax records for 6 years. This includes waste transfer notes even though environmental law only requires their preservation for 2 years. If, however, this causes storage problems, involves undue expense or causes other difficulties, the person can ask HMRC if they can preserve some of their records for a shorter period. They must always obtain HMRC’s agreement if they wish to destroy any records that are less than 6 years old.

FA01/SCH7/PARA2 & 3

FA00/SCH6/PARA125

FA96/SCH5/PARA2

FA09/SCH50/PARAS15 - 21