The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the registration requirements and how to register for landfill tax. This note should be read in conjunction with the Landfill tax ― introduction, Landfill tax ― rates of tax, Landfill tax ― exemptions, Landfill tax ― calculating the weight, Landfill tax ― accounting requirements and Landfill tax ― accounting for tax guidance notes.
If a landfill site operator is or has an intention of making taxable disposals then it will need to register for landfill tax. Unlike VAT, there is no registration threshold and the business will be required to notify HMRC that it is required to be registered within 30 days of making a taxable disposal or forming an intention to make a taxable disposal. Businesses that fail to notify HMRC within 30 days may be liable to a penalty. Please see the Landfill tax ― accounting for tax guidance note for more information.
Only the permit holder can register for landfill tax and it will be required to be registered even if it allows the site to be operated by another party.
The following can be registered for landfill tax:
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