The Landfill Tax (Amendment) (No. 2) Regulations 2015

Statutory Instruments

2015 No. 846

Landfill Tax, England And Wales

Landfill Tax, Northern Ireland

The Landfill Tax (Amendment) (No. 2) Regulations 2015

Made

26th March 2015

Laid before the House of Commons

27th March 2015

Coming into force

1st April 2015

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 71(9) of, and of paragraphs 2, 2A, 2B, 2C and 23 of Schedule 5 to, the Finance Act 1996(1), make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Landfill Tax (Amendment) (No. 2) Regulations 2015 and come into force on 1st April 2015.

Amendments to the Landfill Tax Regulations 1996

2.  The Landfill Tax Regulations 1996(2) are amended as follows—

(a) in regulation 2(1) (interpretation)—

(i) after the definition of “landfill tax bad debt account”, insert—

““LOI percentage” means the amount of non-qualifying material contained in fines(3), as indicated by the percentage of the mass of those fines lost on ignition;

“LOI test” means a test to determine the LOI percentage of fines, conducted in accordance with the terms of a published notice made under the Landfill Tax (Qualifying Fines) Order 2015(4);”;

(ii) for the definition of “transfer note”, substitute—

““transfer note” means written information or a transfer note within the meaning of—

(a)

the Waste (England and Wales) Regulations 2011(5), where the transferor of material to a landfill site is a person in England and Wales;

(b)

the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002(6),where the transferor of material to a landfill site is a person in Northern Ireland;

(c)

the Environmental Protection (Duty of Care) (Scotland) Regulations 2014(7), where the transferor of material to a landfill site is a person in Scotland.”;

(b) in regulation 2(2), for “section 839 of the Taxes Act 1998” substitute “section 1122 of the Corporation Tax Act 2010(8)”;

(c) after regulation 16, insert—

“Information relating to qualifying fines

16ZA— (1) Where a registrable person has carried out a LOI test on any fines, that person must—

(a) retain a representative sample of at least one kilogram from the load of fines tested until the last working day of the month after the end of the quarter immediately following the quarter in which the LOI test was carried out; and

(b) notify the Commissioners, by not later than the last working day of the month next after the end of the quarter in which the LOI test was carried out, of—

(i) any LOI test result in which the LOI percentage exceeds that specified in article 4 of the Landfill Tax (Qualifying Fines) Order 2015; and

(ii) the name of the person responsible for the waste treatment of the fines, and the address at which such treatment took place.

(2) If a person fails to comply with any requirement of paragraph (1) he shall be liable to a penalty of £250.”.

Nick Lodge

Jim Harra

Two of the Commissioners for Her Majesty’s Revenue and Customs

26th March 2015

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) and provide for information to be given to the Commissioners for Her Majesty’s Revenue and Customs about fines that fail the LOI test provided for in the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) (‘the Order’), which sets out what fines are qualifying fines and conditions that must be met for treating fines as qualifying fines.

These Regulations also set out requirements for the retention of samples of fines subjected to the test under the Order.

A Tax Information and Impact Note covering this instrument was published on 10th December 2014 and is available on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

(1)

1996 c. 8; paragraphs 2B and 2C to Schedule 5 were inserted into the Finance Act 1996 by section 65 and paragraph 7 of Schedule 15 of the Finance Act 2015 (c. 11). Under paragraph 8 of Schedule 15 to the Finance Act 2015, these amendments to the Finance Act 1996 have effect in relation to disposals that are made in England and Wales or Northern Ireland and made (or treated as made) on or after 1st April 2015. Section 70(1) of the Finance Act 1996 defines “the Commissioners” as those of Customs and Excise for the purposes of Part 3 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

S.I. 1996/1527, amended by S.I. 2004/769, S.I. 2009/1930. There are other amending instruments, but none is relevant.

(3)

Section 70(1) of the Finance Act 1996 defines “fines” as particles produced by a waste treatment process that involves an element of mechanical treatment.

(4)

S.I. 2015/845.

(5)

S.I. 2011/988, amended by S.I. 2014/656. There are other amending instruments, but none is relevant.

(6)

S.R. (NI) 2002 No. 271, amended by S.R. (NI) 2004 No. 277 and S.R. (NI) 2013 No. 255.

(7)

S.S.I. 2014/4.

(8)

2010 c. 4.