Designation, direction or approval
Other duties (1) — Crown / regulator
- HMRC must issue designations, directions, or approvals in writing Statutory regulator
UK Statutory Instrument
1996
United Kingdom
The Landfill Tax Regulations 1996
At a glance
Enforced by
What's here
32 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 9
- Applicant 9
- Responsible Person 7
- Licence Holder 3
Plus 4 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 770 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
- Licensing Act 2003 2003 78 duties
Applicants also bound by 149 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 22 duties
- Value Added Tax Regulations 1995 1995 20 duties
- Human Medicines Regulations 2012 2012 20 duties
- Space Industry Regulations 2021 2021 12 duties
- Infrastructure Planning (Environmental Impact Assessment) Regulations 2017 2017 10 duties
Responsible Persons also bound by 56 other Acts (top 5 shown)
- MH(CT)(S)A 2003 2003 45 duties
- Climate Change Levy (General) Regulations 2001 2001 24 duties
- The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 1995 21 duties
- Regulatory Reform (Fire Safety) Order 2005 (England/Wales comparison) 2005 17 duties
- The Offshore Installations and Pipeline Works (Management and Administration) Regulations 1995 1995 16 duties
Licence Holders also bound by 52 other Acts (top 5 shown)
- Space Industry Regulations 2021 2021 50 duties
- The Supported Accommodation (England) Regulations 2023 2023 22 duties
- Human Medicines Regulations 2012 2012 11 duties
- Value Added Tax Regulations 1995 1995 6 duties
- Air Navigation Order 2016 2016 5 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — PRELIMINARY
Browse 2 other sections in this Part — procedural / definitional / commencement
Citation and commencement
Interpretation
Part II — REGISTRATION AND PROVISION FOR SPECIAL CASES
Notification of liability to be registered
- Register with HMRC for Landfill Tax activities Any Person
Changes in particulars
- Notify HMRC of changes or errors in your registration details Any Person
Notification of cessation of taxable activities
- Notify HMRC when you stop carrying out taxable activities Any Person
Representation of unincorporated body
- Ensure legal responsibility is assigned for unincorporated bodies or partnerships Any Person
Browse 3 other sections in this Part — procedural / definitional / commencement
Transfer of a going concern
Bankruptcy or incapacity of registrable persons
Registration: taxable activities at places other than a landfill site
Part III — ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREAS
Making of returns
- Submit Landfill Tax returns and pay any tax due Licence Holder
Landfill tax account
- Maintain a landfill tax account Licence Holder
Correction of errors
- Correct Landfill Tax errors on your next return Licence Holder
Claims for overpaid tax
- Submit written claim for overpaid landfill tax Applicant
Payment of tax
- Pay landfill tax by the return deadline Any Person
Records : landfill sites
- Keep and preserve landfill tax records for six years Responsible Person
Information areas
- Designate and maintain records for landfill information areas Responsible Person
Information relating to qualifying fines
- Retain waste samples and notify HMRC of high LOI test results Responsible Person
Production of records
- Produce required records to HMRC upon request Applicant
Records
- Keep records of consumer reimbursements Applicant
Records: taxable activities at places other than landfill sites
- Keep records of taxable activity at non-landfill sites for six years Responsible Person
Reimbursement arrangements made before 11th February 1998
- Update pre-1998 reimbursement arrangements to stay valid Applicant
Repayments to the Commissioners
- Repay HMRC amounts owed under reimbursement arrangements Applicant
Undertakings
- Provide written undertakings to HMRC for VAT reimbursement Applicant
Browse 4 other sections in this Part — procedural / definitional / commencement
Interpretation
Interpretation of regulations 14A to 14H
Reimbursement arrangements—general
Reimbursement arrangements—provisions to be included
Part IV — CREDIT: GENERAL
Claims in returns
- Claim landfill tax credits in your tax return Any Person
Payments in respect of credit
Other duties (1) — Crown / regulator
- HMRC must refund Landfill Tax credit excesses Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement
Interpretation
Scope
Part V — CREDIT: PERMANENT REMOVALS ETC.
Browse 1 other section in this Part — procedural / definitional / commencement
Entitlement to credit
Part VI — CREDIT: BAD DEBTS
Evidence required in support of claim
- Collect and keep evidence to support landfill tax bad debt claims Applicant
Records required to be kept
- Maintain a Landfill Tax bad debt account Any Person
Attribution of payments
- Apply payments to the oldest debt first Applicant
Repayment of credit
- Repay Landfill Tax credit if debt is recovered or records are missing Applicant
Browse 4 other sections in this Part — procedural / definitional / commencement
Part VII — CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT
Qualifying contributions
- Keep records of Landfill Tax credit contributions Any Person
Functions of the regulatory body
Other duties (1) — Crown / regulator
- The regulatory body must manage and monitor approved environmental bodies Statutory regulator
Repayment of credit
- Repay landfill tax credit if conditions are breached or money is returned Any Person
Browse 5 other sections in this Part — procedural / definitional / commencement
Interpretation and general provisions
Entitlement to credit
Bodies eligible for approval
Functions of the Commissioners
Obligations of approved bodies
Part VIII — LANDFILL INVOICES
Browse 1 other section in this Part — procedural / definitional / commencement
Part IX — TEMPORARY DISPOSALS
Browse 3 other sections in this Part — procedural / definitional / commencement
Part X
Basic method
- Calculate Landfill Tax by weighing waste material Responsible Person
Specified methods
- Use HMRC-specified methods to determine waste weight Responsible Person
Agreed methods
- Use agreed methods to weigh landfill waste Responsible Person
Browse 3 other sections in this Part — procedural / definitional / commencement
Part XI — SET-OFF OF AMOUNTS
Landfill tax amount owed by Commissioners
Other duties (1) — Crown / regulator
- HMRC must set off Landfill Tax credits against other tax debts Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement
Part XII — DISTRESS AND DILIGENCE
Other sections — not classified into a Part
These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.
Browse 65 other unclassified sections
Citation and commencement
Interpretation
Designation, direction or approval
Notification of liability to be registered
Changes in particulars
Notification of cessation of taxable activities
Registration: taxable activities at places other than a landfill site
Transfer of a going concern
Representation of unincorporated body
Bankruptcy or incapacity of registrable persons
Interpretation
Making of returns
Landfill tax account
Correction of errors
Claims for overpaid tax
Interpretation of regulations 14A to 14H
Reimbursement arrangements—general
Reimbursement arrangements—provisions to be included
Repayments to the Commissioners
Records
Production of records
Undertakings
Reimbursement arrangements made before 11th February 1998
Payment of tax
Records : landfill sites
Information areas
Information relating to qualifying fines
Records: taxable activities at places other than landfill sites
Interpretation
Scope
Claims in returns
Payments in respect of credit
Entitlement to credit
Interpretation
Scope
Amount of credit
Evidence required in support of claim
Records required to be kept
Attribution of payments
Repayment of credit
Writing off debts
Interpretation and general provisions
Entitlement to credit
Qualifying contributions
Obligations of approved bodies
Bodies eligible for approval
Functions of the regulatory body
Functions of the Commissioners
Repayment of credit
Contents of a landfill invoice
Scope and effect
Disposals to be treated as exempt
Disposals to be treated as made at certain times
Scope
Basic method
Specified methods
Agreed methods
Scope
Method
Landfill tax amount owed to Commissioners
Landfill tax amount owed by Commissioners
No set-off where insolvency procedure applied
Distress
Diligence
(unknown)
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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