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The Landfill Tax (Miscellaneous Provisions) Regulations 2018

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Amendments to the Landfill Tax Regulations 1996

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5.  In regulation 4 (notification of liability to be registered)—

(a)after paragraph (1), insert—

(1A) A registered person who is required by section 47(3A) of the Act to notify the Commissioners of their intention to carry out taxable activities shall do so by providing the information prescribed by paragraph (6).

(b)in paragraph (2), after “landfill site”, add “ or place other than a landfill site”;

(c)in paragraphs (2), (3) and (4), in each case, for “the notification” substitute “a notification”;

(d)in paragraph (4), for “The”, substitute “Subject to paragraph (5), a ” and omit “after 1st August 1996”; and

(e)after paragraph (4), insert—

(5) The Commissioners may allow a registered person additional time to comply with paragraph (4) in relation to a notification made under section 47(3A) of the Act.

(6) For the purposes of paragraph (1A), the prescribed information required from a registered person is—

(a)their name and address and, where applicable, company registration number;

(b)their contact telephone number;

(c)if a business, whether they are a sole trader, partnership or a company;

(d)the address of each place other than a landfill site at which they intend to carry out taxable activities;

(e)the details of any licence or permit issued by an environmental regulator in respect of each place;

(f)whether any of the intended disposals are within the scope of any published guidance issued by an environmental regulator in the form of a regulatory position statement;

(g)if any disposals have already taken place at any place other than a landfill site at the time of notification, the address of each place at which such disposal occurred and the volume of the material disposed of;

(h)a signed declaration that the information provided under the preceding sub-paragraphs is true and complete..

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