40 Charge to tax.U.K.
(1)Tax shall be charged on a taxable disposal [F1made in England F2... or Northern Ireland] .
[F3(2)A taxable disposal takes place where material is disposed of and either—
(a)the disposal is made at a landfill site (see subsection (4)), or
(b)the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.]
(3)For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.
[F4(4)Land is a landfill site at a given time if at that time—
(a)a permit under regulations made under—
(i)section 2 of the Pollution Prevention and Control Act 1999, or
(ii)Article 4 of the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I. 7)),
is in force in relation to the land and authorises deposits or disposals in or on the land,
(b)a waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997 (S.I. 1997/2778 (N.I. 19)) (waste on land) is in force in relation to the land and authorises deposits in or on the land, or
(c)a licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.]
Textual Amendments
F1Words in s. 40(1) inserted (with effect in accordance with s. 31(4) of the amending Act) by Scotland Act 2012 (c. 11), ss. 31(2), 44(2)(b)(3)(c) (with saving in The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6); S.I. 2015/638, art. 2
F2Words in s. 40(1) omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), ss. 19(2), 29(2)(b)(3) (with s. 19(3))
F3S. 40(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 2(2)
F4S. 40(4) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 2(3)