http://www.legislation.gov.uk/ukpga/1996/8/section/41Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18 Part III Landfill Tax The basic provisions Liability to pay tax.411The person liable to pay tax charged on a taxable disposal made at a landfill site is the landfill site operator.2The reference here to the landfill site operator is to the person who is at the time of the disposal the operator of the landfill site which constitutes or contains the land on or under which the disposal is made.3A person is liable to pay tax charged on a taxable disposal not made at a landfill site if the person—amakes the disposal, orbknowingly causes or knowingly permits the disposal to be made.4Every such person is jointly and severally liable to pay the tax charged.5In 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.6A person is within this subsection if, before the time of the disposal of the material in question, the person—atook any action with a view to the disposal of the material,bwas party to a contract for the sale of the material, orcfacilitated the transport or storage of the material.7A person is within this subsection if at the time of the disposal the person—ais the owner, or a lessee or occupier, of the land at which the disposal is made,bcontrols, or is able to control, a vehicle or trailer from which the disposal is made, orcis an officer of a body corporate or unincorporated association that is within subsection (3)(a) or (3)(b).8In subsection (7)(c) “officer”—ain 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;bin 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.Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6S. 41(3)-(8) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 4(3)Words in s. 41(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 4(2)Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34