Commentary

V20.215 Registering for LDT

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.215 Registering for LDT

Part V20 Landfill tax | Commentary

V20.215 Registering for LDT1

A person who carries out taxable activities must be registered for LDT.

Where a person intends to carry out taxable activities but is not yet registered, an application to register must be made at least 14 days before taxable activities commence2.

An application to register must be made in writing or via the online portal and include the following information3:

  1.  

    •     the person's name and address

  2.  

    •     any trading name used

  3.  

    •     the type of entity the business is trading as ie a sole proprietor, partnership, a corporate body or unincorporated body

  4.  

    •     details of each site to

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