2015 No. 846

Landfill Tax, England And Wales
Landfill Tax, Northern Ireland

The Landfill Tax (Amendment) (No. 2) Regulations 2015

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 71(9) of, and of paragraphs 2, 2A, 2B, 2C and 23 of Schedule 5 to, the Finance Act 19961, make the following Regulations:

Citation and commencement1

These Regulations may be cited as the Landfill Tax (Amendment) (No. 2) Regulations 2015 and come into force on 1st April 2015.

Amendments to the Landfill Tax Regulations 19962

The Landfill Tax Regulations 19962 are amended as follows—

a

in regulation 2(1) (interpretation)—

i

after the definition of “landfill tax bad debt account”, insert—

  • “LOI percentage” means the amount of non-qualifying material contained in fines3, as indicated by the percentage of the mass of those fines lost on ignition;

  • “LOI test” means a test to determine the LOI percentage of fines, conducted in accordance with the terms of a published notice made under the Landfill Tax (Qualifying Fines) Order 20154;

ii

for the definition of “transfer note”, substitute—

  • “transfer note” means written information or a transfer note within the meaning of—

    1. a

      the Waste (England and Wales) Regulations 20115, where the transferor of material to a landfill site is a person in England and Wales;

    2. b

      the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 20026,where the transferor of material to a landfill site is a person in Northern Ireland;

    3. c

      the Environmental Protection (Duty of Care) (Scotland) Regulations 20147, where the transferor of material to a landfill site is a person in Scotland.

b

in regulation 2(2), for “section 839 of the Taxes Act 1998” substitute “section 1122 of the Corporation Tax Act 20108”;

c

after regulation 16, insert—

Information relating to qualifying fines16ZA

1

Where a registrable person 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) 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.

Nick LodgeJim HarraTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) and provide for information to be given to the Commissioners for Her Majesty’s Revenue and Customs about fines that fail the LOI test provided for in the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) (‘the Order’), which sets out what fines are qualifying fines and conditions that must be met for treating fines as qualifying fines.

These Regulations also set out requirements for the retention of samples of fines subjected to the test under the Order.

A Tax Information and Impact Note covering this instrument was published on 10th December 2014 and is available on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.