UK Statutory Instrument 1996 United Kingdom

The Landfill Tax Regulations 1996

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At a glance

Enforced by

HMRC

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 2338 other Acts (top 5 shown)
Applicants also bound by 294 other Acts (top 5 shown)
Responsible Persons also bound by 104 other Acts (top 5 shown)
Licence Holders also bound by 221 other Acts (top 5 shown)

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 3 other sections in this Part — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Designation, direction or approval

Part II — REGISTRATION AND PROVISION FOR SPECIAL CASES

Browse 7 other sections in this Part — procedural / definitional / commencement
s.004

Notification of liability to be registered

s.005

Changes in particulars

s.006

Notification of cessation of taxable activities

s.006

Registration: taxable activities at places other than a landfill site

s.007

Transfer of a going concern

s.008

Representation of unincorporated body

s.009

Bankruptcy or incapacity of registrable persons

Part III — ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREAS

s.014

Repayments to the Commissioners

  • Repay HMRC amounts owed under reimbursement arrangements Applicant
s.014

Records

  • Keep records of consumer reimbursements Applicant
s.014

Production of records

  • Produce required records to HMRC upon request Applicant
s.014

Undertakings

  • Provide written undertakings to HMRC for VAT reimbursement Applicant
s.014

Reimbursement arrangements made before 11th February 1998

  • Update pre-1998 reimbursement arrangements to stay valid Applicant
s.016

Information areas

  • Designate and maintain records for landfill information areas Responsible Person
s.016

Information relating to qualifying fines

  • Retain waste samples and notify HMRC of high LOI test results Responsible Person
s.016

Records: taxable activities at places other than landfill sites

  • Keep records of taxable activity at non-landfill sites for six years Responsible Person
Browse 10 other sections in this Part — procedural / definitional / commencement
s.010

Interpretation

s.011

Making of returns

s.012

Landfill tax account

s.013

Correction of errors

s.014

Claims for overpaid tax

s.014

Interpretation of regulations 14A to 14H

s.014

Reimbursement arrangements—general

s.014

Reimbursement arrangements—provisions to be included

s.015

Payment of tax

s.016

Records : landfill sites

Part IV — CREDIT: GENERAL

Browse 4 other sections in this Part — procedural / definitional / commencement
s.017

Interpretation

s.018

Scope

s.019

Claims in returns

s.020

Payments in respect of credit

Part V — CREDIT: PERMANENT REMOVALS ETC.

Browse 1 other section in this Part — procedural / definitional / commencement
s.021

Entitlement to credit

Part VI — CREDIT: BAD DEBTS

Browse 8 other sections in this Part — procedural / definitional / commencement
s.022

Interpretation

s.023

Scope

s.024

Amount of credit

s.025

Evidence required in support of claim

s.026

Records required to be kept

s.027

Attribution of payments

s.028

Repayment of credit

s.029

Writing off debts

Part VII — CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT

Browse 8 other sections in this Part — procedural / definitional / commencement
s.030

Interpretation and general provisions

s.031

Entitlement to credit

s.032

Qualifying contributions

s.033

Bodies eligible for approval

s.033

Obligations of approved bodies

s.034

Functions of the regulatory body

s.035

Functions of the Commissioners

s.036

Repayment of credit

Part VIII — LANDFILL INVOICES

Browse 1 other section in this Part — procedural / definitional / commencement
s.037

Contents of a landfill invoice

Part IX — TEMPORARY DISPOSALS

Browse 3 other sections in this Part — procedural / definitional / commencement
s.038

Scope and effect

s.039

Disposals to be treated as exempt

s.040

Disposals to be treated as made at certain times

Part X

Browse 6 other sections in this Part — procedural / definitional / commencement
s.041

Scope

s.042

Basic method

s.043

Specified methods

s.044

Agreed methods

s.044

Scope

s.044

Method

Part XI — SET-OFF OF AMOUNTS

Browse 3 other sections in this Part — procedural / definitional / commencement
s.045

Landfill tax amount owed to Commissioners

s.046

Landfill tax amount owed by Commissioners

s.047

No set-off where insolvency procedure applied

Part XII — DISTRESS AND DILIGENCE

Browse 3 other sections in this Part — procedural / definitional / commencement
s.048

Distress

s.049

Diligence

s.reg.a48

In this Part— “Job Band” followed by a number between...

Other sections — not classified into a Part

These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.

s.011

Making of returns

  • Submit Landfill Tax returns and pay any tax due Licence Holder
s.015

Payment of tax

  • Pay landfill tax by the return deadline Any Person
s.028

Repayment of credit

  • Repay Landfill Tax credit if debt is recovered or records are missing Applicant
s.034

Functions of the regulatory body

Other duties (1) — Crown / regulator
  • The regulatory body must manage and monitor approved environmental bodies Statutory regulator
s.036

Repayment of credit

  • Repay landfill tax credit if conditions are breached or money is returned Any Person
s.042

Basic method

  • Calculate Landfill Tax by weighing waste material Responsible Person
s.043

Specified methods

  • Use HMRC-specified methods to determine waste weight Responsible Person
s.044

Agreed methods

  • Use agreed methods to weigh landfill waste Responsible Person
Browse 41 other sections
s.information areas

Information areas

s.information relating to qualifying fines

Information relating to qualifying fines

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.production of records

Production of records

s.records

Records

s.records: taxable activities at places other than l

Records: taxable activities at places other than landfill sites

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 made before 11th februa

Reimbursement arrangements made before 11th February 1998

s.reimbursement arrangements—provisions to be includ

Reimbursement arrangements—provisions to be included

s.repayments to the commissioners

Repayments to the Commissioners

s.scope

Scope

s.undertakings

Undertakings

s.(unknown)

(unknown)

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

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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Regulators

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