Schedule 2 Late assessment of disposal and administration fees

“Late assessment of disposal and administration fees

67A

(1)

This paragraph applies where—

(a)

the scheme administrator has calculated under regulation 60(3)(a) the disposal fees and administration fees payable by liable producers for an assessment year;

(b)

for the purposes of those calculations, the scheme administrator has not treated a person (“P”) as being a liable producer; and

(c)

the scheme administrator subsequently obtains information from which it appears to the scheme administrator that P is a liable producer in relation to the assessment year.

(2)

Where paragraph (1) applies, the scheme administrator must serve on P a notice in writing—

(a)

informing P that the scheme administrator intends to treat P as a liable producer in relation to the assessment year, and stating the grounds on which it appears to the scheme administrator that P is a liable producer in relation to the assessment year; and

(b)

stating that if P asserts that P is not a liable producer in relation to the assessment year, P may, within such reasonable period as is specified in the notice, provide information to the scheme administrator to substantiate that.

(3)

If, after the expiry of the period specified in a notice served under paragraph (2), and after considering any information provided by P within that period, the scheme administrator is satisfied that P is a liable producer in relation to the assessment year, the scheme administrator must as soon as reasonably practicable—

(a)

calculate the disposal fee and administration fee payable by P for the assessment year; and

(b)

subject to paragraph (8), serve a notice of liability on P, which must include the information specified in regulation 67(2) and (3).

(4)

If P has not reported any data under paragraph 3 of Schedule 4 for the calendar year preceding the start of the assessment year, the scheme administrator may calculate the disposal fee and administration fee payable by P using estimates, based on the best available evidence, of the amounts of—

(a)

household packaging in each packaging category supplied by P in that calendar year; and

(b)

that household packaging which consists of commonly binned or littered items.

(5)

This paragraph applies if—

(a)

the scheme administrator serves a notice of liability on P under paragraph (3)(b); and

(b)

the scheme administrator did not previously treat P as a liable producer in relation to the assessment year because of a failure by P, or a person acting on P’s behalf, to comply with these Regulations.

(6)

Where paragraph (5) applies, the scheme administrator may—

(a)

determine the date on which payment of the disposal fees and administration fees specified in the notice of liability would have fallen due, but for that failure to comply; and

(b)

charge P interest from that date on the amount of the disposal fees and administration fees.

(7)

Where the scheme administrator charges P interest under paragraph (6)(b), the notice of liability must state—

(a)

the amount of interest charged;

(b)

the period for which it is charged; and

(c)

the reason why it is charged.

(8)

The scheme administrator may not serve a notice of liability on P under paragraph (3)(b)—

(a)

more than 4 years after the end of the assessment year to which the notice of liability relates (“the 4-year period”), unless sub-paragraph (b) applies; or

(b)

more than 10 years after the end of the assessment year to which the notice of liability relates, if the scheme administrator was unable to make the calculations referred to in paragraph (3)(a) within the 4-year period because of the failure of P, or a person acting on P’s behalf, to comply with their obligations under these Regulations.”.