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Finance Act 2018

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Liability to pay landfill tax

4(1)Section 41 (liability to pay tax) is amended as follows.

(2)In subsection (1), after “a taxable disposal” insert “made at a landfill site”.

(3)After subsection (2) insert—

(3)A person is liable to pay tax charged on a taxable disposal not made at a landfill site if the person—

(a)makes the disposal, or

(b)knowingly causes or knowingly permits the disposal to be made.

(4)Every such person is jointly and severally liable to pay the tax charged.

(5)In the case of a taxable disposal not made at a landfill site, a person within subsection (6) or (7) is taken for the purposes of this Part to be a person who knowingly causes or knowingly permits the disposal to be made, unless it is shown to the satisfaction of the Commissioners that the person did not do so.

(6)A person is within this subsection if, before the time of the disposal of the material in question, the person—

(a)took any action with a view to the disposal of the material,

(b)was party to a contract for the sale of the material, or

(c)facilitated the transport or storage of the material.

(7)A person is within this subsection if at the time of the disposal the person—

(a)is the owner, or a lessee or occupier, of the land at which the disposal is made,

(b)controls, or is able to control, a vehicle or trailer from which the disposal is made, or

(c)is an officer of a body corporate or unincorporated association that is within subsection (3)(a) or (3)(b).

(8)In subsection (7)(c) “officer”—

(a)in relation to a body corporate, means a director, manager, secretary, chief executive or member of the committee of management, or a person purporting to act in such a capacity;

(b)in relation to an unincorporated association, means an officer of the association or a member of its governing body, or a person purporting to act in such a capacity.

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