What is landfill tax? Landfill tax is an environmental tax administered in England and Northern Ireland by the Commissioner of Customs and Excise, HMRC Central Unit (Landfill Tax). For an overview of landfill tax in Wales and Scotland, see Practice Notes: Landfill disposals tax (Wales) and Scottish landfill tax. Who pays landfill tax? Ordinarily, the ‘operator’ of the landfill site is liable to pay landfill tax. The operator is the permit holder for a landfill site or the person who should have a permit for sites where material is disposed of. However, where the permit holder has no direct involvement in operating the site, the liability to pay tax extends to the ‘controller’ of the site. The controller is the person who decides what material is allowed to be disposed of at the landfill site. A person who is purely acting as an agent or employee of someone else is not a controller. This means that if the person named on the permit fails to pay the tax, the controller will be jointly and

Introduction Landfill sites and former sites are an environmental concern due to the nature of the wastes disposed in the sites over many years. Potential risks including soil pollution, surface water and groundwater pollution, and the release of toxic gases including methane and volatile organic compounds as well as carbon dioxide. In England and Wales landfill sites are regulated under the Environmental Protection Act 1990 (EPA 1990), Part II and the Environmental Permitting (England and Wales) Regulations 2016 SI 2016/1154 (EPR 2016). The main regulators are the Environment Agency (EA) in England and the Natural Resources Body for Wales (NRW). The lead government departments/bodies (the appropriate authorities) are the Department for Environment, Food and Rural Affairs (Defra) for England together with the Secretary of State for Environment, Food and Rural Affairs (the Secretary of State) and Welsh Ministers. Since 1994 and the introduction of the relevant provisions of the EPA 1990 regulation and control has been place on the surrender of landfill site waste management licences. For more information see Practice Note: Landfills—key waste issues. Stricter

Types of waste In England and Wales, apart from public health legislation, there was no regulation of landfilling activities until the Control of Pollution Act 1974 (CPA 1974). Consequently, any historical landfill could have accepted a wide range of potentially hazardous material including asbestos, waste chemicals, waste effluent and/or sludge. Waste is classified into different categories including commercial, household, industrial and hazardous waste. Before waste can be disposed to landfill it must be: • treated (with some exceptions) • classified • characterised to determine to which class of landfill it will be sent For information on the classification of waste, see Practice Note: Waste duty of care—classification and coding. Landfill waste in England and Wales is regulated through the Environmental Permitting Regulations 2016. The Government has issued guidance on the disposal of waste to landfill in England. The obligations do not apply to: • the spreading on the soil of sludges (including sewage sludges and sludges resulting from dredging operations) • the use in landfills of inert waste for redevelopment or restoration work • the

A person who grants a lease.

Property Disputes analysis: By section 38A of the Landlord and Tenant Act 1954 (LTA 1954), in order to contract out a tenant must sign a declaration acknowledging and accepting that the lease being offered will not have security of tenure. The prescribed form sets out certain details identifying the lease, including a description that it will be ‘for a term commencing […]’. The Court of Appeal has confirmed that the date to be inserted into that blank space does not require the tenant to identify specifically the actual date of the grant of the lease ie the date on which the legal interest comes into existence. The commencement date of the term, or any other formula that serves the purpose of identifying the lease referred to, will suffice. This decision will be of particular importance to landlords of commercial premises who would otherwise be at risk of an error by the tenant, beyond the landlord’s control, invalidating an agreement to contract out. Written by Joseph Ollech, barrister at Falcon Chambers.

Landlord and Tenant Act 1987, section 5B OFFER NOTICE To: [[name of tenant] OR [name of the qualifying tenant of flat [insert flat number]]] of [address of flat] YOU ARE ADVISED THAT THIS NOTICE CONTAINS IMPORTANT LEGAL RIGHTS FOR THE BENEFIT OF YOU AND OTHER QUALIFYING TENANTS UNDER THE LANDLORD AND TENANT ACT 1987 AND YOU SHOULD SEEK URGENT LEGAL ADVICE UPON IT. We [[insert name and address of landlord or mortgagee exercising power of sale] OR [insert name and address of landlord’s agent] as agents for [insert name and address of landlord or mortgagee exercising power of sale]] (the 'Landlord') give you notice as follows: 1 This notice is given under the provisions of sections 5 and 5B of the Landlord and Tenant Act 1987 and relates to [describe

Landlord and Tenant Act 1987, section 5C offer notice To: [[name of tenant] OR [The qualifying tenant of flat [insert flat number]]] of [address of flat] [ You are advised that this notice contains important legal rights for the benefit of you and other qualifying tenants under the landlord and tenant act 1987 (LTA 1987) and you should seek urgent legal advice upon it. ] We [[insert name and address of landlord or mortgagee exercising power of sale] OR [insert name and address of landlord’s agent] as agents for [insert name and address of landlord or mortgagee exercising power of sale]] (the 'Landlord') give you notice as follows: 1 This notice is given under the provisions of sections 5 and 5C of the

Landlord and Tenant Act 1987, section 5D OFFER NOTICE To: [[name of tenant] OR The qualifying tenant of [address of flat]] of [address of flat] [YOU ARE ADVISED THAT THIS NOTICE RELATES TO IMPORTANT LEGAL RIGHTS FOR THE BENEFIT OF YOU AND OTHER QUALIFYING TENANTS UNDER THE LANDLORD AND TENANT ACT 1987 AND YOU SHOULD SEEK URGENT LEGAL ADVICE UPON IT.] We [[insert name and address of landlord or mortgagee exercising power of sale] OR [insert name and address of landlord’s agent] as agents for [insert name and address of landlord or mortgagee exercising power of sale]] (the 'Landlord') give you notice as follows: 1 This

Notice of acceptance—Landlord and Tenant Act 1987, section 6 To: [[name of landlord's agents] of [address of landlord's agents] as agents for ][name of landlord] of [address of landlord] (the 'Landlord') THIS IS NOTICE

Landlord and Tenant Act 1987, section 5A—offer notice To: [[name of tenant] OR [the qualifying tenant of [address of flat]]] of [address of flat] [ You are advised that this notice RELATES TO important legal rights for the benefit of you and other qualifying tenants under the landlord and tenant act 1987 and you should seek urgent legal advice upon it. ] We [[insert name and address of landlord or mortgagee exercising power of sale] OR [insert name and address of landlord’s agent] as agents for [insert name and address of landlord or mortgagee exercising power of sale]] (the 'Landlord') give you notice as follows: 1 This

Property analysis: This piece considers the potential implications of the decision in Pretoria Energy Company (Chittering) Ltd v Blankney Estates Ltd in relation to the procedure for contracting out of Part II of the Landlord and Tenant Act 1954 (LTA 1954).

Refers to the legal relationship arising where one party (the landlord) grants another (the tenant) a right to occupy or use land or premises, usually in return for rent, for a defined term. In practice, “landlord and tenant” encompasses residential tenancies, commercial leases, agricultural tenancies and shorter occupational arrangements, and is central to real estate, housing and property litigation work.The expression is descriptive rather than a single statutory term, but is used throughout landlord and tenant legislation and case law in England and Wales, Scotland, Northern Ireland and Ireland. Key legal features include: exclusive possession (distinguishing a tenancy/lease from a licence), duration (fixed-term or periodic), rent or other consideration, and covenants such as repair, insurance, user, alienation and forfeiture/irritancy provisions.The relationship determines rights and remedies on breach (e.g. possession proceedings, dilapidations, eviction, relief), statutory protections (such as security of tenure and rent control in some sectors), and regulatory requirements (e.g. deposit protection, registration, rent pressure zones). While terminology and statutes differ between the four jurisdictions, the core concept of a landlord–tenant relationship based on a lease or tenancy agreement is broadly consistent.