Commentary

V20.161 Registration

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.161 Registration

Part V20 Landfill tax | Commentary

Registration and accounting

V20.161 Registration

A landfill site operator who makes or intends to make taxable disposals at a landfill site is liable to be registered and must notify HMRC of this fact1. The site operator must notify HMRC within 30 days of the earliest date upon which the intention to carry out taxable activities is formed.

The 'site operator' for the purposes of registration is the holder of the licence, permit or resolution issued under the:

  1.  

    •     Environmental Protection Act 1990 Part II, or

  2.  

    •     Waste and Contaminated Land (Northern Ireland) Order, SI 1997/2778, Part II, or

  3.  

    •     Pollution

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