The Landfill Tax (Miscellaneous Provisions) Regulations 2018

Amendments to the Landfill Tax Regulations 1996

14.  After regulation 16, insert—

“Records: taxable activities at places other than landfill sites

16ZZA.— (1) Every registrable person (“RP”) carrying out taxable activities at a place other than a landfill site shall preserve the following records—

(a) their business and accounting records;

(b) their landfill tax account;

(c) transfer notes and any other original or copy records in relation to material brought onto or removed from the place other than a landfill site;

(d) all invoices (including landfill invoices) and similar documents issued to RP and copies of such invoices and similar documents issued by RP;

(e) all credit or debit notes or other documents received by RP which evidence an increase or decrease in the amount of any consideration for a disposal, and copies of such documents that are issued by RP;

(f) copies of any application made by RP to an environmental regulator in respect of a place other than a landfill site at which they carry out taxable activities;

(g) such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

(2) Subject to paragraph (3), every registrable person shall preserve the records specified in paragraph (1) above for a period of six years.

(3) The Commissioners may direct that registrable persons shall preserve the records specified in paragraph (1) above for a shorter period than that specified in this regulation; and such direction may be made so as to apply generally or in such cases as the Commissioners may stipulate.”.