Landfill tax ― registration

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Landfill tax ― registration
  • Registration requirements
  • Registering for landfill tax
  • Transfer of a business as a going concern (TOGC)
  • Amending and cancelling a registration
  • Claiming tax credits
  • Landfill tax register

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.

FA 1996, Part III; FA 2009, s 60; FA 2015, Sch 15; The Landfill Tax Regulations 1996 ; The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 ; The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 ; The Landfill Tax (Amendment) Regulations 2010 ; Landfill Tax (Amendment) Regulations 2015 ; The Landfill Tax (Qualifying Material) Order 2011 ; The Landfill Tax (Qualifying Material) (Amendment) Order 2012 ; The Landfill Tax (Qualifying Fines) (No 2) Order 2015  ; Notice LFT1: A general guide to landfill tax ; LFT10000; LFT4000; De Voil Indirect Tax Service V20.101 (subscription sensitive)
Registration requirements

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:

  • sole proprietor
  • partnership ― each partner

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