{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2009/note",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2009/note.json",
  "legislation": "uksi/2009/1930",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st September 2009, revoke Part IX of the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the Principal Regulations”) which relates to temporary disposals of material on a landfill site and introduce a new requirement to give information and keep records in relation to information areas. The information required in relation to information areas is the same as was required for the temporary disposal record under Part IX of the Principal Regulations.\nRegulation 2 provides for new regulation 16A of the Principal Regulations which authorises an officer of Revenue and Customs to require a person to designate a part of landfill site which will be an information area. Material on a landfill site which is not going to be disposed of as waste must be deposited in an information area where the Commissioners, or their officers, consider that the revenue is at risk. Once material is in an information area, a record must be maintained in relation to it containing the information detailed in regulation 16A(4) of the Principal Regulations which should enable the Commissioners to clarify the taxable status of the material.\nRegulation 2(11) amends the Principal Regulations to remove the landfill tax return form from the Schedule to the Principal Regulations and Regulation 2(3) provides that the form will be determined by the Commissioners in a public notice. Regulation 2(4), (5), (9) and (10) makes some consequential changes to regulations 13(4), 16(1) and 42(2) of the Principal Regulations as well as revoking Part IX.\nThe Landfill Tax (Prescribed Landfill Site Activities) Order 2009, which comes into force on 1st September 2009, prescribes certain activities which take place on a landfill site for the purposes of section 65A of the Finance Act 1996 (c. 8). The effect of this is that the prescribed activities will be treated as disposals and will be subject to landfill tax. Three of the activities are the use of material to create or maintain temporary hard standing, the use of material to create or maintain a temporary screening bund and the use of material to create or maintain a temporary haul road. Regulation 2(7) and (8) provides for landfill tax to be recredited when material has been used in one of these three ways and is subsequently used for site restoration.\nA full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1930/note",
    "retrieved_at": "2026-10-29T03:08:20.057740+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}