Part V20 Landfill tax | Commentary

V20.217 Penalties

Part V20 Landfill tax | Commentary

V20.217 Penalties

WRA has powers to raise penalties in the following circumstances:

  1.  

    •     failure to register, £3001

  2.  

    •     failure to determine the weight of material correctly, £500 per taxable disposal2

  3.  

    •     failure to apply water discounting correctly, £500 per taxable disposal3

  4.  

    •     failure to comply with NDA requirements, £3,0004

  5.  

    •     failure to make tax returns, £200 increasing by £100 per failure in the penalty period up to £4005

  6.  

    •     failure to pay tax on time, 1% of unpaid tax. For multiple failures within the penalty period, the penalty increases by 1% per failure up to 4%6

Where a person is

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