The Landfill Tax Regulations 1996

[^key-de014806720e8e95b1e1058aa3d26a6d]: Reg. 33(4)(f) omitted (E.W.) (6.4.2010 immediately after S.I. 2009/3381 comes into force) by virtue of The Environmental Permitting (England and Wales) Regulations 2010 (revoked) 2010 (S.I. 2010/675), reg. 1(1), Sch. 26 Pt. 2 para. 11(a) (with reg. 1(2))

[^key-e16cd6bc0f696d269345ee0708e59174]: Reg. 15 in force at 1.8.1996, see reg. 1

[^key-e22f76fe595f7223bafafdccab05d8c6]: Reg. A48 inserted (2.9.1996) by The Landfill Tax (Amendment) Regulations 1996 (S.I. 1996/2100), regs. 1, 3

[^key-e6052f668a04b5447d0ca978a8010bba]: Words in reg. 16(1)(c) inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(5)(a)

[^key-e6339f988115496a4816736f426c8b56]: Reg. 31(8)(9) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 4(f)

[^key-ea16a311a55e9d9cec3bc515453399c7]: Words in reg. 13(5) omitted (1.7.2008) by virtue of The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(5) (with reg. 5(7))

[^key-ee0af559f7ed2d4a110c8dedd3bae75e]: Reg. 33(5) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)

[^key-eef9a3f4da90f2fb8ee72d529b723afe]: Words in reg. 33(9) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(i)

[^key-f0eb02542dbfd64522fcc825b2395006]: Reg. 10 in force at 1.8.1996, see reg. 1

[^key-f2115d8fce798dd0ae7704200063a3d3]: Words in reg. 13(4) inserted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(4) (with reg. 5(7))

[^key-f3185620d44de92d2cb20ae4740c5d1a]: Reg. 34(1)(a) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 8(a)

[^key-f569eaf25c6710da6f435b923f2eb201]: Reg. 36 in force at 1.8.1996, see reg. 1

[^key-f57c5fdfd07158abf4c0ead868f22baf]: Reg. 32(2A)(2B) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 5(d)

[^key-f6120aecbb5a2447f3752eb386a63d2c]: Words in reg. 16ZA(1)(b)(i) substituted (2.7.2015) by The Landfill Tax (Amendment) (No. 3) Regulations 2015 (S.I. 2015/1453), regs. 1, 2(b)

[^key-f780e3efb69a4b14ff28acef42b66d99]: Words in reg. 13(4) inserted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(2)(c) (with reg. 5(7))

[^key-f794435c2cb2fea6f98da50a3a80d5ef]: Words in reg. 47(2)(e) omitted (1.10.2015) by virtue of The Deregulation Act 2015 (Insolvency) (Consequential Amendments and Transitional and Savings Provisions) Order 2015 (S.I. 2015/1641), art. 3, Sch. 3 para. 3(4) (with art. 10)

[^key-f9a2c5442185f95cd4e20be1d7970e6a]: Words in reg. 47(3)(a) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 67(b)(i) (with art. 6)

[^key-faa80fc531f591cbef64b6f27fcfba78]: Reg. 20 in force at 1.8.1996, see reg. 1

[^key-feaa68c427f5e1fdd7c9642506fabc97]: Reg. 16 in force at 1.8.1996, see reg. 1

[^M_E_118dd6ac-31c2-460b-c104-5e4f7d78c29f]: This version of this provision extends to Scotland only; a separate version has been created for England and Wales and Northern Ireland

[^M_E_9f0e5394-aaa0-4d8e-fbde-e5acd34dbdbc]: This version of this provision extends to England and Wales and Northern Ireland only; a separate version has been created for Scotland only

[^M_F_0619455c-3617-422a-83a1-01837a6f1409]: Words in reg. 33A(1)(i) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 3(3)

[^M_F_23384deb-c6f2-4351-dc99-e8d282b812c3]: Word in reg. 35(1)(f) omitted (1.4.2008) by virtue of The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 5(2)

[^M_F_25657925-388a-41ec-ac30-a8bde2813f54]: Word in reg. 33(9)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(h)

[^M_F_48cfca11-f553-48fa-c6ea-aa2e57dde6bf]: Words in reg. 33A(3) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 3(4)

[^M_F_6b8b61ca-42cb-4038-9145-1149f3a2370b]: Reg. 35(1)(h) inserted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 5(3)

[^M_F_6da7797b-e246-4dd9-cc91-327d12f09084]: Reg. 13(3) omitted (1.7.2008) by virtue of The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(1) (with reg. 5(7))

[^M_F_a4617b2f-200b-4de3-82ce-ea064d879e25]: Word in reg. 33A(1)(h) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 3(2)

[^M_F_be2a9c3a-821c-402b-ea98-09029e1fe8d5]: Words in reg. 34(1)(h) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 4(3)

[^M_F_c2b13f7d-92a3-4615-a8a3-8c6f0fff90a9]: Reg. 34(1)(e) omitted (1.4.2008) by virtue of The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 4(2)

[^M_F_c7d86526-9175-47a4-f78d-aec447e052ea]: Words in reg. 34(1)(j) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 4(3)

[^M_F_d419d2ed-3f69-4256-f4c1-d4a49cee2973]: Words in reg. 35(1)(g) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 5(3)

[^V_S_0eaccbb1-ce1a-e60e-d04e-92abdaf4c5c6]: Reg. 33(1)(e) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(b)

[^V_S_2d2d03fb-6df8-4a8c-8a33-4ebd38d8e322]: Words in reg. 33(9) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(i)

[^V_S_53198027-343f-3ed1-bf96-9c1eb9510cef]: Reg. 33(1C)(a) substituted (1.10.2007) by The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007 (S.I. 2007/1898), art. 1, Sch. 1 para. 22

[^V_S_5945ebb9-aa4b-8845-5969-ea2e5d0a53bd]: Reg. 33(5) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)

[^V_S_69bdeaa4-9530-063b-3986-dbe388aa432d]: Word in reg. 33(10) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(d)

[^V_S_6ff4b898-bdcf-ec7a-4387-90928bb7b842]: Reg. 33(2)(cc) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)

[^V_S_92110051-00f5-41aa-a8e4-d97cbc3bac2d]: Reg. 33(3A) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(c)

[^V_S_96949097-1dbd-1375-677c-993068aebca9]: Reg. 33(1A)-(1C) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(e)

[^V_S_9c28857a-fa6f-c8e3-e7dc-e623ae0bee88]: Reg. 33(10)(b) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(j)

[^V_S_9df07cce-840a-3eeb-f379-ff7ced16efbc]: Word in reg. 33(1) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(c)

[^V_S_b7ca84c0-bba1-001d-33ea-e11cf06c5e1d]: Reg. 33(1)(f)-(h) substituted for reg. 33(1)(f) (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(d)

[^V_S_bbc3f1d3-7168-845e-adbf-7437d69bd6cc]: Words in reg. 33(7)(b) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(h)

[^V_S_bd611c65-38ba-3283-0ec0-2f8ae96cdce3]: Reg. 33(2)(c) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)

[^V_S_bdf99d87-fd0a-bf16-bb29-61cee76bcf82]: Reg. 33 in force at 1.8.1996, see reg. 1

[^V_S_d0c456a2-8b9d-7ec3-1ff8-3de3ba4f88c9]: Reg. 33(2)(da) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(a)

[^V_S_e65c63f1-7b93-e17d-4fe3-94f0b9dccac9]: Reg. 33(2A) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(b)

[^V_S_e7e19386-e064-bcdc-ea19-79943b9f5410]: Words in reg. 33(1) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(a)

[^key-0468d4d2da81c09a589053fecc881a8d]: Reg. 6A inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 6

[^key-2624fd1383cab3c9ca1895dd64b3c458]: Reg. 16ZZA inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 14

[^key-d276c266a80d97984e3cba725071f127]: Pt. 10 Ch. 2 heading inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 22(a)

[^key-d31d0ceaba22e815e58887557a918e8c]: Regs. 44A, 44B inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 22(b)

[^key-8bd6908c3fb212eb0a3ffefd520321a4]: Pt. 10 renumbered as Pt. 10 Ch. 1 (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 20(1)

[^key-5191a7118e3a8bcef792ec538938f599]: Words in Pt. 10 Ch. 1 heading inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 20(2)

[^key-caf90316e07ed48b82fe4734e0886245]: Words in reg. 2(1) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 4(a)

[^key-faadbe4ef4d7ed3fffbf00ec9dab85ce]: Words in reg. 2(1) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 4(a)

[^key-3c01ddbee1b80e883e50a0200ecc7347]: Words in reg. 2(1) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 4(b)

[^key-7bdfba3119dc070332bb2f72f3d593f1]: Words in reg. 2(1) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 4(c)

[^key-36a8f047c63033472cc20c8fe5602d15]: Words in reg. 2(1) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 4(d)

[^key-ae90a6e805e9e573dcf5ad2f2dcdc536]: Reg. 4(1A) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(a)

[^key-de45364dcb57e709be7b1ac2208aafa2]: Words in reg. 4(2) added (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(b)

[^key-81aef21210859a18c5c256ddeb7d5e5d]: Words in reg. 4(2) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(c)

[^key-7f0ea103d966d9a86ae5b663e20b9d0b]: Words in reg. 4(3) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(c)

[^key-04fb2f7cbf298ba8ef56a3275b0448c9]: Words in reg. 4(4) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(d)

[^key-28d12519c1259a3950489f2d4517f19a]: Words in reg. 4(4) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(d)

[^key-06a9fcc2b1740ea486795e54a22c0018]: Reg. 4(5)(6) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(e)

[^key-61c313117f01f0c5a23b7a9aef79cc8e]: Reg. 7(1)(ab) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 7(a)

[^key-09dab9c588da6b83807a4b42c728530f]: Reg. 7(5)(ab) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 7(b)

[^key-fa6833b3bfc4dbc14f7c3360c0ea35d0]: Words in reg. 9(1) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 8

[^key-5e1b33fa34dd73c1cce8b08770d7f691]: Reg. 10 substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 9

[^key-1fcbb22ac1bf00e777920ec665d9a3ad]: Words in reg. 11(1) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 10

[^key-5a171f5d0c93a0eefbad8ee94fa0b461]: Words in reg. 11(2) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 10

[^key-b8ac2b5a59857290794717733acd0d91]: Words in reg. 11(3) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 10

[^key-eef0c3b685edb48c4e8f8fbc8f4d6b1d]: Words in reg. 12(1) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 11

[^key-751ef52a70ed4eb51637b9213feacbf5]: Words in reg. 13(2) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 12

[^key-f829fc85bbfc9a6f898eaef71b499e63]: Words in reg. 13(4) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 12

[^key-8a3d16457004bc4ecf0667a989530a77]: Words in reg. 13(5) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 12

[^key-77a97451d037089e9c342248cac95912]: Words in reg. 13(6)(b) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 12

[^key-a20939e3d989725a242d9a0a59db78ea]: Words in reg. 16 heading inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 13(a)

[^key-a843d20078309098877c9c196af244eb]: Words in reg. 16(1) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 13(b)

[^key-e99cd953be0f01512c61251cc4c510e2]: Words in reg. 16(1)(e) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 13(c)

[^key-1c21784795a8861c9f56903b498b38ca]: Words in reg. 16(5)(a) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 13(c)

[^key-7162fdf3bb4ace5aac7b37aeeda67439]: Reg. 16(6) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 13(d)

[^key-4964fe7c0ba8b7d617871f3f4e8988d0]: Words in reg. 16A(2) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 16

[^key-5c1b0752f51a2e5adb887c78b0900b86]: Words in reg. 16ZA(1) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 15

[^key-08025768f4dc2696d7f7004cef299354]: Words in reg. 18(1) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 17

[^key-301b99cc90b50c58721283aaa8becb30]: Words in reg. 20(1) added (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 18

[^key-24ed2ca98170118d7eff4a4f1c8d1019]: Word in reg. 21(4)(c) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(a)

[^key-213acddb76db0a6dea34aa65007090d6]: Words in reg. 21(4)(c) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(a)

[^key-203c7f71d320cd9a9b491993b2561781]: Reg. 21(7): semi-colon substituted for full stop (1.4.2018 ) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(b)

[^key-dd72cfae24d21aca1347140cd51d13ba]: Words in reg. 21(7) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(b)

[^key-3c87c72b24d9cc82bcb613854e19e2de]: Reg. 21(8) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(c)

[^key-ee64c374b67791508593b9fc728481ea]: Word in reg. 33(11) omitted (1.4.2018) by virtue of The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(a) (with arts. 1(2), 3)

[^key-c5d86d257a3ea354bb482b425ce2e004]: Word in reg. 33(12)(b) omitted (1.4.2018) by virtue of The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(b) (with arts. 1(2), 3)

[^key-ef56e4c1dfbd6ad06ba6353d5812f6e1]: Words in reg. 33(12)(b) inserted (1.4.2018) by The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(b) (with arts. 1(2), 3)

[^key-6e4e7adc0776bbcf5130016ae26ef0cc]: Word in reg. 33(12)(c) omitted (1.4.2018) by virtue of The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(c) (with arts. 1(2), 3)

[^key-378d50ea292934bb45809d117d02dc20]: Words in reg. 33(12)(c) inserted (1.4.2018) by The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(c) (with arts. 1(2), 3)

[^key-0397450b88992f6950b75fff82612b67]: Word in reg. 41 substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 21(a)

[^key-96e8b81828c071cb69409c60a6b02b92]: Words in reg. 41 inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 21(b)

[^key-9f20cef90d39334c17392a0a9d6f6e7e]: Reg. 33(4)(h)(i) substituted for reg. 33(4)(h) (S.) (1.11.2025) by The Environmental Authorisations (Scotland) Amendment Regulations 2025 (S.S.I. 2025/165), reg. 1(2), sch. 22 para. 12(a) (with sch. 23)

[^key-ec32efa033c334799297402b4a9c1d56]: Reg. 33(4)(i)(j) omitted (S.) (1.11.2025) by virtue of The Environmental Authorisations (Scotland) Amendment Regulations 2025 (S.S.I. 2025/165), reg. 1(2), sch. 22 para. 12(b) (with sch. 23)

A48

In this Part—

• “Job Band” followed by a number between “1” and “12” means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise.

Distress

Diligence

Interpretation of regulations 14A to 14H

14A

In this regulation and in regulations 14B to 14H below—

• “claim” means a claim made (irrespective of when it was made) under paragraph 14 of Schedule 5 to the Act for repayment of an amount paid to the Commissioners by way of tax which was not tax due to them; and “claimed” and “claimant” shall be construed accordingly;

• “reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which—are made by a claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; andprovide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to the Commissioners;

• “relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.

Reimbursement arrangements—general

14B

Without prejudice to regulation 14H below, for the purposes of paragraph 14(3) of Schedule 5 to the Act (defence by the Commissioners that repayment by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—

• (a) include the provisions described in regulation 14C below; and

• (b) are supported by the undertakings described in regulation 14G below.

Reimbursement arrangements—provisions to be included

14C

The provisions referred to in regulation 14B(a) above are that—

• (a) reimbursement for which the arrangements provide will be completed by no later than 90 days after the repayment to which it relates;

• (b) no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected);

• (c) reimbursement will be made only in cash or by cheque;

• (d) any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;

• (e) any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b) above; and

• (f) the records described in regulation 14E below will be kept by the claimant and produced by him to the Commissioners, or to an officer of theirs in accordance with regulation 14F below.

Repayments to the Commissioners

14D

The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 14C(d) and (e) above within 14 days of the expiration of the period of 90 days referred to in regulation 14C(a) above.

Records

14E

The claimant shall keep records of the following matters—

• (a) the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;

• (b) the total amount reimbursed to each such consumer;

• (c) the amount of interest included in each total amount reimbursed to each consumer;

• (d) the date that each reimbursement is made.

Production of records

14F

• (1) Where a claimant is given notice in accordance with paragraph (2) below, he shall, in accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to regulation 14E above.

• (2) A notice given for the purposes of paragraph (1) above shall—

• (a) be in writing;

• (b) state the place and time at which, and the date on which the records are to be produced; and

• (c) be signed and dated by the Commissioners, or by an officer of theirs,

and may be given before or after, or both before and after the Commissioners have paid the relevant amount to the claimant.

Undertakings

14G

• (1) Without prejudice to regulation 14H(b) below, the undertakings referred to in regulation 14B(b) above shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made.

• (2) The undertakings shall be in writing, shall be signed and dated by the claimant, and shall be to the effect that—

• (a) at the date of the undertakings he is able to identify the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;

• (b) he will apply the whole of the relevant amount repaid to him, without any deduction by way of fee or charge or otherwise, to the reimbursement in cash or by cheque, of such consumers by no later than 90 days after his receipt of that amount (except insofar as he has already so reimbursed them);

• (c) he will apply any interest paid to him on the relevant amount repaid to him wholly to the reimbursement of such consumers by no later than 90 days after his receipt of that interest;

• (d) he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;

• (e) he will keep the records described in regulation 14E above; and

• (f) he will comply with any notice given to him in accordance with regulation 14F above concerning the production of such records.

Reimbursement arrangements made before 11th February 1998

14H

Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of paragraph 14(3) of Schedule 5 to the Act if, not later than 11th March 1998—

• (a) he includes in those arrangements (if they are not already included) the provisions described in regulation 14C above; and

• (b) gives the undertakings described in regulation 14G above.

Payment of tax

Records

Obligations of approved bodies

33A

• (1) An approved body shall—

• (a) continue to meet all the requirements of regulation 33 above;

• (aa) comply with such conditions as the regulatory body may impose from time to time under regulation 34(1)(aa) (including any conditions varied under regulation 34(1)(ab));

• (b) apply qualifying contributions and any income derived therefrom only to approved objects;

• (c) not apply any of its funds for the benefit of any of the persons who have made qualifying contributions to it or who were contributing third parties in relation to such contributions (except to the extent that they benefit by virtue of belonging to a class of persons that benefits generally);

• (d) make a record of each of the following matters and retain that record for the record retention period—

• (i) the name, address and registration number of each registered person making a qualifying contribution to the body;

• (ii) the name and address of any contributing third party in relation to a qualifying contribution received by the body;

• (iii) the amount and date of receipt of each qualifying contribution and the amount and date of receipt of any income derived therefrom;

• (iv) in the case of a transfer of the whole or part of any qualifying contribution or income derived therefrom to or from the body, the date of the transfer, the amount transferred, the name and enrolment number of the body from or, as the case may require, to which it was transferred, the name, address and registration number of the person who made the qualifying contribution and the name and address of any contributing third party in relation to the qualifying contribution;

• (v) in respect of each qualifying contribution and any income derived therefrom, including any such amount transferred to the body by another approved body, the date of and all other details relating to its expenditure;

• (e) provide the following information to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners within 7 days of the receipt by it of any qualifying contribution—

• (i) the amount of the contribution;

• (ii) the date it was received;

• (iii) the name and registration number of the person making the contribution;

• (iv) the name and address of any contributing third party in relation to the contribution notified to it by virtue of regulation 32(2B) above;

• (f) notify the regulatory body within seven days of any transfer by that approved body of qualifying contributions or of income derived therefrom of—

• (i) the date of the transfer;

• (ii) the enrolment number of the approved body by ... which the transfer was made;

• (iii) the amount transferred;

• (iv) the name and registration number of the person who made the qualifying contribution;

• (v) the name and address of any contributing third party in relation to the contribution; and

• (vi) the approved objects to which the transferred funds are to be applied;

• (g) a request for such information or access made during the record retention period

• (h) submit to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners within 28 days of the end of the relevant period determined in accordance with paragraph (2) below details of—

• (i) qualifying contributions and any other income or profit whatsoever received by it,

• (ii) any expenditure made by it during the period, and

• (iii) any balances held by it at the end of the period;

• (ha) submit to the regulatory body at its request, not later than the day specified in paragraph (3), so many of the following details as it requires at any time during the relevant period—

• (i) qualifying contributions and any other income or profit whatsoever received by it during the period,

• (ii) any expenditure made by it during the period, and

• (iii) any balances held during the period;

• (hb) if the Commissioners are performing the functions specified in regulation 34(1) instead of the regulatory body, submit, at their request, not later than the day specified in paragraph (3), so many of the following details as they may require at any time during the relevant period—

• (i) qualifying contributions and any other income or profit whatsoever received by it during the period,

• (ii) any expenditure made by it during the period, and

• (iii) any balances held during the period;

• (i) submit to the regulatory body at its request, not later than the fourteenth day following the day on which the request is made, independently audited financial accounts for the approved body’s last financial year; but such a request may not be made earlier than 10 months following the end of that financial year; and

• (j) pay to the regulatory body an amount equal to 5 per cent. of each qualifying contribution it receives, or such lesser amount as the regulatory body may require, towards its running costs within 14 days of receipt of a demand for payment.

• (2) For the purposes of paragraphs (1)(h), (1)(ha) and (1hb) the relevant period in respect of an approved body is—

• (a) in the case of the first such period, the period commencing with the date on which the body was approved and ending on the following 31st March; and

• (b) in the case of subsequent periods, the period of 12 months commencing with the day after the end of the first or, as the case may require, a subsequent period.

• (3) The day referred to in paragraphs (1)(ha) and (1)(hb) is the twenty-eighth day following the day on which a request is made.

• (4) Where an approved body submits details in accordance with a request made under paragraph (1)(ha) or paragraph (1)(hb) the requirement in paragraph (1)(h) shall not apply in respect of those details.

• (5) In paragraph (1)(d) and (g), the “record retention period” is the period of six years beginning with the day on which the record is made.

Functions of the regulatory body

Functions of the Commissioners

Repayment of credit

Information areas

16A

• (1) An officer of Revenue and Customs is authorised to require a person to designate a part of a landfill site (an “information area”), and a person must designate an information area if so required.

• (2) Where material at a landfill site is not going to be disposed of ... and the Commissioners consider, or an officer of theirs considers, there to be a risk to the revenue—

• (a) the material must be deposited in an information area; and

• (b) a registrable person must give the Commissioners, or an officer of theirs, information and maintain a record in accordance with paragraph 4 below.

• (3) A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by the Commissioners or by an officer of Revenue and Customs.

• (4) A registrable person must maintain a record in relation to the information area of the following information, and give this information to the Commissioners or an officer of theirs if requested—

• (a) the weight and description of all material deposited there;

• (b) the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;

• (c) the weight and description of any such material sorted or removed.

Information relating to qualifying fines

16ZA

• (1) Where a registrable person carrying on taxable activities at a landfill site has carried out a LOI test on any fines, that person must—

• (a) retain a representative sample of at least one kilogram from the load of fines tested until the last working day of the month after the end of the quarter immediately following the quarter in which the LOI test was carried out; and

• (b) notify the Commissioners, by not later than the last working day of the month next after the end of the quarter in which the LOI test was carried out, of—

• (i) any LOI test result in which the LOI percentage exceeds that specified in article 4 of the Landfill Tax (Qualifying Fines) (No. 2) Order 2015; and

• (ii) the name of the person responsible for the waste treatment of the fines, and the address at which such treatment took place.

• (2) If a person fails to comply with any requirement of paragraph (1) he shall be liable to a penalty of £250.

Information areas

Registration: taxable activities at places other than a landfill site

6A

• (1) This regulation applies to taxable disposals of material—

• (a) at a place other than a landfill site; or

• (b) where it is not known whether the place of disposal is a landfill site at the time that any matter falls for consideration by the Commissioners under this regulation.

• (2) Subject to paragraph (3), the Commissioners may not register a person (“P”) who carries out taxable activities at a place other than a landfill site.

• (3) Where it is not known whether a place is a landfill site, the Commissioners may register P on a provisional basis, subject to the conditions prescribed in paragraph (4).

• (4) The conditions referred to in paragraph (3) are that—

• (a) the Commissioners may require security under paragraph 31 of Schedule 5 to the Act from P during the period of provisional registration as if the site were a place other than a landfill site;

• (b) the Commissioners may require P to preserve records in accordance with regulations 16 and 16ZZA;

• (c) any period of provisional registration shall end—

• (i) when it is agreed or finally determined that a place is a place other than a landfill site;

• (ii) if the Commissioners are provided by P with any information that is or becomes inaccurate; or

• (iii) if P fails to account for any tax, make any returns, pay any tax, provide any security required by the Commissioners, or preserve any records required by them to be preserved;

• (d) in circumstances where a period of provisional registration ends under sub-paragraph (c), the Commissioners may determine that P shall be treated as if P had never been registered;

• (e) if it is agreed or finally determined that a place is a landfill site, P must be registered with effect from the time that P began taxable activities.

• (5) In paragraph (4)—

• (a) “agreed” means agreed between P and the Commissioners; and

• (b) “finally determined” means that—

• (i) an environmental regulator has determined whether a place is a place other than a landfill site and any dispute as to that determination has been resolved by agreement or otherwise finally concluded; or

• (ii) an appeal under section 55(1)(a) of the Act brought by P against a decision by the Commissioners to decline to register them on the ground contained in paragraph (3) has been finally determined.

Transfer of a going concern

Representation of unincorporated body

Bankruptcy or incapacity of registrable persons

Records : landfill sites

Records: taxable activities at places other than landfill sites

16ZZA

• (1) Every registrable person (“RP”) carrying out taxable activities at a place other than a landfill site shall preserve the following records—

• (a) their business and accounting records;

• (b) their landfill tax account;

• (c) transfer notes and any other original or copy records in relation to material brought onto or removed from the place other than a landfill site;

• (d) all invoices (including landfill invoices) and similar documents issued to RP and copies of such invoices and similar documents issued by RP;

• (e) all credit or debit notes or other documents received by RP which evidence an increase or decrease in the amount of any consideration for a disposal, and copies of such documents that are issued by RP;

• (f) copies of any application made by RP to an environmental regulator in respect of a place other than a landfill site at which they carry out taxable activities;

• (g) such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

• (2) Subject to paragraph (3), every registrable person shall preserve the records specified in paragraph (1) above for a period of six years.

• (3) The Commissioners may direct that registrable persons shall preserve the records specified in paragraph (1) above for a shorter period than that specified in this regulation; and such direction may be made so as to apply generally or in such cases as the Commissioners may stipulate.

Information relating to qualifying fines

Information areas

CHAPTER I

Scope

Basic method

Specified methods

Agreed methods

CHAPTER II: DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF AT A PLACE OTHER THAN A LANDFILL SITE

Scope

44A

This Chapter applies for the purposes of determining the weight of material comprised in a taxable disposal at a place other than a landfill site.

Method

44B

• (1) The weight of material disposed of at a place other than a landfill site is to be determined in accordance with the prescribed rules set out in paragraph (2) and references in this Chapter to weight shall be construed as references to the weight of such material.

• (2) The prescribed rules are that weight is to be determined—

• (a)

• (i) by reference to any records held by a taxable person relating to the volume of the material disposed of, provided that the Commissioners are reasonably satisfied as to the completeness and accuracy of those records; or

• (ii) by using any reasonable method of estimation of the volume of the material disposed of, including, but not limited to, the use of technology;

• (b) by applying a multiplier of 1.5 per cubic metre of material to its volume (whether determined under sub-paragraph (a)(i) or (ii)), in order to calculate its weight, expressed in tonnes (to one decimal place);

• (c) without any discounting of constituents (including water);

• (d) by reference to the material disposed of that is present at a place other than a landfill site at the time that the Commissioners carry out any inspection of that material, but they may also take into account—

• (i) such other information that they may obtain in relation to material disposed of at that place that is no longer present at the time of any inspection (including from records held by a taxable person);

• (ii) any information provided to them by an environmental regulator; and

• (e) by the Commissioners making such reasonable apportionment as they can in the circumstances between the weight of the material and the weight of any other material previously disposed of and assessed to tax under section 50A of the Act or paragraph 31 of Schedule 12 to the Finance Act 2018.