The Landfill Tax Regulations 1996 make provision for the administration and assurance of landfill tax under the Finance Act 1996 and any subsequent amendments.
The Regulations came into force on 1st August 1996, and regulate the registration of persons who intend to make taxable disposals in the UK. The legislation contains the following parts:
| Part | Title | Description |
II and III | Registration and provision for special cases Accounting, Payment and Records | Contains requirements for organisations on the processes required for registering for landfill tax Contains requirements for making returns and paying taxes |
| IV | Credit: General | Contains provisions in the event of overpayments |
| V, VI and VII | Credit: Permanent Removals Etc. Credit: Bad Debts | Contains provisions where materials are removed from sites for legal purposes and credit is claimed Contains provisions to manage debts and associated claims |
| VII | Credit: Bodies Concerned With The Environment | This section contains provisions on who can apply to manage landfill sites and also details on the regulatory bodies for the Landfill Tax. |
| VIII | Landfill Invoices | Contains details of the specific elements of a Landfill Invoice |
| IX | Temporary Disposals | Contains definitions for situations where waste is temporarily disposed off in a landfill site, and the conditions under which the designation for 'temporary' disposal changes. |
| X | Determination Of Weight Of Material Disposed Of | Contains requirements on how waste materials are weighed, including considerations for water content. However, conditions for water content may not apply if that water then is not controlled (i.e. as Leachate). |
| XI | Set-Off Of Amounts | This contains requirements for the management of monies owed to, and by the Commissioners. |
| XII | Distress and Diligence | This contains details on actions in case of non-payments and management of debts and creditors. Please note that there are still provisions regarding the management of debtors, which are managed in Scotland through the Debtors (Scotland) Act 1987. |
