UK Statutory Instrument SI 1996/1527 United Kingdom

The Landfill Tax Regulations 1996

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person9 Applicant9 Responsible Person7 Licence Holder3

Plus 4 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Applicant — also bound by 307 other Acts
Responsible Person — also bound by 108 other Acts
MH(CT)(S)A 2003 30 duties
Licence Holder — also bound by 225 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 7

CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT

0 of 1 section shown
1 other section in this Part — procedural and definitional
s.033 Obligations of approved bodies
s.003 Designation, direction or approval Regulated
Other duties (1) — Crown / regulator
  • HMRC must issue designations, directions, or approvals in writingStatutory regulator
s.004 Notification of liability to be registered Regulated
  • Register with HMRC for Landfill Tax activitiesAny Person
s.005 Changes in particulars Regulated
  • Notify HMRC of changes or errors in your registration detailsAny Person
s.006 Notification of cessation of taxable activities Regulated
  • Notify HMRC when you stop carrying out taxable activitiesAny Person
s.008 Representation of unincorporated body Regulated
  • Ensure legal responsibility is assigned for unincorporated bodies or partnershipsAny Person
s.011 Making of returns Regulated
  • Submit Landfill Tax returns and pay any tax dueLicence Holder
s.012 Landfill tax account Regulated
  • Maintain a landfill tax accountLicence Holder
s.013 Correction of errors Regulated
  • Correct Landfill Tax errors on your next returnLicence Holder
s.014 Claims for overpaid tax Regulated
  • Submit written claim for overpaid landfill taxApplicant
s.015 Payment of tax Regulated
  • Pay landfill tax by the return deadlineAny Person
s.016 Records : landfill sites Regulated
  • Keep and preserve landfill tax records for six yearsResponsible Person
s.019 Claims in returns Regulated
  • Claim landfill tax credits in your tax returnAny Person
s.020 Payments in respect of credit Regulated
Other duties (1) — Crown / regulator
  • HMRC must refund Landfill Tax credit excessesStatutory regulator
s.025 Evidence required in support of claim Regulated
  • Collect and keep evidence to support landfill tax bad debt claimsApplicant
s.026 Records required to be kept Regulated
  • Maintain a Landfill Tax bad debt accountAny Person
s.027 Attribution of payments Regulated
  • Apply payments to the oldest debt firstApplicant
s.028 Repayment of credit Regulated
  • Repay Landfill Tax credit if debt is recovered or records are missingApplicant
s.032 Qualifying contributions Regulated
  • Keep records of Landfill Tax credit contributionsAny Person
s.034 Functions of the regulatory body Regulated
Other duties (1) — Crown / regulator
  • The regulatory body must manage and monitor approved environmental bodiesStatutory regulator
s.036 Repayment of credit Regulated
  • Repay landfill tax credit if conditions are breached or money is returnedAny Person
s.042 Basic method Regulated
  • Calculate Landfill Tax by weighing waste materialResponsible Person
s.043 Specified methods Regulated
  • Use HMRC-specified methods to determine waste weightResponsible Person
s.044 Agreed methods Regulated
  • Use agreed methods to weigh landfill wasteResponsible Person
s.046 Landfill tax amount owed by Commissioners Regulated
Other duties (1) — Crown / regulator
  • HMRC must set off Landfill Tax credits against other tax debtsStatutory regulator
s.information areas Information areas Regulated
  • Designate and maintain records for landfill information areasResponsible Person
s.information relating to qualifying fines Information relating to qualifying fines Regulated
  • Retain waste samples and notify HMRC of high LOI test resultsResponsible Person
s.production of records Production of records Regulated
  • Produce required records to HMRC upon requestApplicant
s.records Records Regulated
  • Keep records of consumer reimbursementsApplicant
s.records: taxable activities at places other than l Records: taxable activities at places other than landfill sites Regulated
  • Keep records of taxable activity at non-landfill sites for six yearsResponsible Person
s.reimbursement arrangements made before 11th februa Reimbursement arrangements made before 11th February 1998 Regulated
  • Update pre-1998 reimbursement arrangements to stay validApplicant
s.repayments to the commissioners Repayments to the Commissioners Regulated
  • Repay HMRC amounts owed under reimbursement arrangementsApplicant
s.undertakings Undertakings Regulated
  • Provide written undertakings to HMRC for VAT reimbursementApplicant
33 other provisions
s.001 Citation and commencement
s.002 Interpretation
s.007 Transfer of a going concern
s.009 Bankruptcy or incapacity of registrable persons
s.010 Interpretation
s.017 Interpretation
s.018 Scope
s.021 Entitlement to credit
s.022 Interpretation
s.023 Scope
s.024 Amount of credit
s.029 Writing off debts
s.030 Interpretation and general provisions
s.031 Entitlement to credit
s.033 Bodies eligible for approval
s.035 Functions of the Commissioners
s.037 Contents of a landfill invoice
s.038 Scope and effect
s.039 Disposals to be treated as exempt
s.040 Disposals to be treated as made at certain times
s.041 Scope
s.045 Landfill tax amount owed to Commissioners
s.047 No set-off where insolvency procedure applied
s.048 Distress
s.049 Diligence
s.interpretation of regulations 14a to 14h Interpretation of regulations 14A to 14H
s.method Method
s.obligations of approved bodies Obligations of approved bodies
s.registration: taxable activities at places other t Registration: taxable activities at places other than a landfill site
s.reimbursement arrangements—general Reimbursement arrangements—general
s.reimbursement arrangements—provisions to be includ Reimbursement arrangements—provisions to be included
s.scope Scope
s.(unknown) In this Part— “Job Band” followed by a number between...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.