The Landfill Tax (Amendment) Regulations 2009

2.—(1) The Landfill Tax Regulations 1996(1) are amended as follows—

(2) In the heading to Part III for “AND RECORDS” substitute “, RECORDS AND INFORMATION AREAS”.

(3) In regulation 11(1) (making of returns) for the words “on the form” to the end substitute “in a form that is determined by the Commissioners in a public notice.”.

(4) In regulation 13(4) (correction of errors) for the words “Box 2” to the end substitute “the boxes for underdeclarations and overdeclarations as appropriate in the form referred to in regulation 11(1)”.

(5) In regulation 16(1)(c) (records)—

(a) after “any record made” insert “on or before 31st August 2009”;

(b) after “Part IX of these Regulations” insert “before that Part was revoked with effect from 1st September 2009, or for the purpose of regulation 16A(4) below”.

(6) After regulation 16 insert—

“Information areas

16A.— (1) An officer of Revenue and Customs is authorised to require a person to designate a part of a landfill site (an “information area”), and a person must designate an information area if so required.

(2) Where material at a landfill site is not going to be disposed of as waste and the Commissioners consider, or an officer of theirs considers, there to be a risk to the revenue—

(a) the material must be deposited in an information area; and

(b) a registrable person must give the Commissioners, or an officer of theirs, information and maintain a record in accordance with paragraph 4 below.

(3) A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by the Commissioners or by an officer of Revenue and Customs.

(4) A registrable person must maintain a record in relation to the information area of the following information, and give this information to the Commissioners or an officer of theirs if requested—

(a) the weight and description of all material deposited there;

(b) the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;

(c) the weight and description of any such material sorted or removed.”

(7) In regulation 21(2)(a) (entitlement to credit) after sub-paragraph (ii) insert—

“or (iii) removed for use in restoration of a relevant site and the material involved has previously been used to create or maintain temporary hard standing, to create or maintain a temporary screening bund or to create or maintain a temporary haul road;”.

(8) In regulation 21 at the end insert—

“(7) In this Regulation—

“disposal area” means any area of a landfill site where any disposal takes place;

“haul road” means any road within the landfill site which gives access to a disposal area;

“hard standing” means a base within a landfill site on which any landfill site activity(2) such as sorting, treatment, processing, storage or recycling is carried out;

“screening bund” means any structure on a landfill site (whether below or above ground) put in place to protect or conceal any landfill site activity or to reduce nuisance from noise.”

(9) Revoke Part IX (temporary disposals).

(10) In regulation 42(2) (basic method of determination of weight of material disposed of) for the words “or Part IX of these Regulations require” substitute “requires”.

(11) Omit Form 5 in the Schedule to the Regulations.

(1)

S.I. 1996/1527, amended by S.I. 2002/1, 2005/759, 2008/1482; there are other amending instruments but none is relevant.

(2)

The term “landfill site activity” is defined by section 65A (9) of the Finance Act 1996 (c. 8).