The Landfill Tax Regulations 1996

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision for the administration and assurance of landfill tax. In particular:

• Part I provides for the Regulations to come into force on 1st August 1996, defines expressions used in them and provides for certain decisions of the Commissioners to be made in writing.

• Part II regulates the registration of persons who intend to make taxable disposals. It provides for changes to the register and the removal from the register of persons who cease to intend to make taxable disposals. It also makes special provision for transfers of a going concern, partnerships and other unincorporated bodies and relating to the bankruptcy or incapacity of registered persons.

• Part III deals with accounting for tax by making returns, the keeping of a landfill tax account, the correction of errors, payment of the tax and retention of records.

• Part IV deals with claims and payments in respect of credits of tax arising under Parts V, VI and VII.

• Part V provides for an entitlement to credit in circumstances relating to the recycling, incineration and permanent removal of waste.

• Part VI provides for an entitlement to credit in respect of bad debts, and regulates the evidence required and records to be kept. It also provides for the attribution of payments to debts and the repayment of credit.

• Part VII provides for an entitlement to credit for contributions made to bodies for expenditure on approved environmental objects. It also defines the roles and responsibilities of a special regulatory body and Customs and Excise.

• Part VIII specifies what information a landfill invoice must contain.

• Part IX deals with temporary disposals, and makes special provision for the disposal to be exempt or for the tax to be deferred.

• Part X sets out the basic method of determining the weight of material disposed of, and provides for specified and agreed methods to be used instead.

• Part XI provides for the set-off of landfill tax credits and debits against credits and debits arising from other taxes and duties administered by Customs and Excise, and prevents the set-off of credits in cases of insolvency.

• Part XII provides for distress to be levied in respect of landfill tax debts and for certain things relating to diligence in Scotland to be done by officers of Customs and Excise of a minimum grade.