| Title: |
A general guide to landfill tax
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| Resource Type: |
document --> regulations
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| Country: |
United Kingdom
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| Year: |
2012 |
| Availability: |
Web page and downloadable PDF. Issued 2012
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| Author 1/Producer: |
Her Majesty's Cusomes and Excise (HMRC)
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| Author / Producer Type: |
Agency, regulator or other governmental or inter-governmental body
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EUGRIS Keyword(s): |
Contaminated land-->management&admin
Contaminated land-->policy and regulatory
Contaminated land-->Remediation options-->Excavation
Contaminated land-->Remediation options-->Recycling/reuse
Sediments
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| Long description: |
Contents:
Foreword
1.Introduction
1.1 What is this notice about?
1.2 What has changed?
1.3 Who should read this notice?
1.4 What legislation covers this notice?
2.Scope of the tax
2.1 What do I have to pay landfill tax on?
2.2 What is disposal of material as waste?
2.3 What is a disposal by way of landfill?
2.4 Which landfill sites are relevant for tax?
2.5 Which landfill site activities are prescribed as being subject to tax?
2.6 Who is liable to pay landfill tax?
3.Rates of tax
3.1 Two rates of tax
3.2 Evidence for lower rate
3.3 Mixed loads
4.Exemptions
4.1 Dredgings - material removed from water
4.2 Mining and quarrying waste
4.3 Pet cemeteries
4.4 Filling of quarries
4.5 Waste from visiting forces
5.Calculating the weight of waste
5.1 Sites with a weighbridge
5.2 Sites without a weighbridge
5.3 Specified methods for sites without weighbridges
5.4 Specified method one: maximum permitted weight of container
5.5 Specified method two - volume to weight conversion
5.6 Specified method three - weighing the waste prior to receipt at the site
5.7 Discounting water
6.Tax points
6.1 What is the tax point?
6.2 What information must be on landfill tax invoices?
7.Information areas
7.1 What is an information area?
7.2 Designating an area as an information area
7.3 Boundaries
7.4 Weighping waste
7.5 Information area account
7.6 Breach of conditions
8.Bad debt relief
8.1 When am I entitled to bad debt relief?
8.2 What records are required to claim bad debt relief?
8.3 How much can I claim?
8.4 How do I claim bad debt relief?
8.5 What if I subsequently receive a payment from my customer?
9.Credit for waste removed to another landfill site
9.1 When can I claim a credit of landfill tax?
9.2 What records are required to claim the credit?
9.3 How much can I claim?
9.4 How do I make a claim?
10.Credit for landfilled waste later removed for recycling, incineration or re-use
10.1 When can I claim a credit of landfill tax?
10.2 What records are required to claim the credit?
10.3 How much can I claim?
10.4 How do I make a claim?
11.Landfill Communities Fund (LCF)
11.1 Introduction to the scheme
11.2 What is a qualifying contribution?
11.3 Enrolled environmental bodies
11.4 Approved objects for the scheme
11.5 Calculating your landfill tax liability?
11.6 Contribution years
11.7 Claiming tax credits
11.8 Circumstances affecting entitlement to credit
11.9 Summary of a landfill site operator's responsibilities under the scheme
11.10 Revocation of environmental bodies
12.Registration
12.1 Who has to be registered for landfill tax?
12.2 Registration process
12.3 What if I operate more than one landfill site?
12.4 Transfer of a business as a going concern
12.5 Conditions of group treatment
12.6 Can a company be registered in divisions?
12.7 Registration forms
12.8 How do I notify changes?
12.9 How do I deregister?
12.10 How do I claim a credit of landfill tax after I have de-registered?
12.11 Publication of the landfill tax register
13.Accounting for tax
13.1 How do I account for the tax to you?
13.2 What does the return look like?
13.3 What is the value for VAT?
13.4 How do I pay?
13.5 Paying in euro
13.6 Further information about how to pay landfill tax
14.Records
14.1 What records must I keep?
14.2 For how long must I preserve my records?
14.3 How may I store my records?
14.4 When must I produce my records?
15.Errors found in records
15.1 What if I find errors in my landfill tax records?
15.2 What if I record or calculate my landfill tax incorrectly?
15.3 Correcting landfill tax errors on a return already submitted
15.4 What if the errors mean that I have overpaid tax?
16.Penalties and interest
16.1 Failure to register or deregister
16.2 Failure to notify us about a controller of a landfill site
16.3 Failure to preserve records
16.4 Failure to produce information and records
16.5 Failure to comply with the regulations
16.6 Walking possession agreements
16.7 Penalties and interest on under-declared tax
16.8 Penalty interest
16.9 Evasion of tax
16.10 Error corrections
16.11 Mitigation of penalties
16.12 Reasonable excuse
16.13 When we will pay you interest
16.14 Security for the tax
16.15 Criminal offences and civil penalties
17.Reviews and appeals
17.1 Can I request a review of or appeal a decision?
17.2 Scope of the review/appeal procedure
17.3 Where can I get more information about reviews and appeals?
18.Summary of the Landfill Tax (Qualifying Material) Order 2011
18.2 Lower rating criteria
19.Example of a completed landfill invoice
20. Landfill tax return and completion notes
Your rights and obligations
Do you have any comments or suggestions?
Putting things right
How we use your information
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Submitted By:
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Professor Paul Bardos WhoDoesWhat?
Last update: 25/05/2012
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