{
  "url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/note",
  "json_url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/note.json",
  "legislation": "uksi/2018/396",
  "legislation_title": "The Landfill Tax (Miscellaneous Provisions) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of these Regulations)\nThese Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527), in order to make those Regulations compatible with the extension of liability to Landfill Tax to places other than landfill sites under amendments made to the Finance Act 1996 (c. 8) by the Finance Act 2018 (c. 3). They also make further provision in relation to that extension of liability.\nRegulation 2 makes provision ancillary to the extension of Landfill Tax by the Finance Act 2018 to disposals at a place other than a permitted or licensed landfill site. It ensures that certain kinds of disposals will not be taxed when the Environment Agency in England, or the Northern Ireland Environment Agency, do not enforce the requirement for an environmental permit in accordance with guidance published by them, or where those activities are within the scope of certain non-disposal permits or licences.\nThese remainder of these Regulations make provision for the notification of the commencement of taxable activities at places other than a landfill site and for the information to be provided on such notification, concerning the registration of such activities (including for provisional registration where it is not clear whether taxable activities take place at a landfill site), record-keeping, and for the weighing of material disposed at places other than landfill sites. They also make changes of definition and other minor consequential amendments, including provision to ensure that no credit to Landfill Tax is available where material disposed of at an authorised landfill site in England or Northern Ireland is required to be removed, unless that removal is to another authorised site in any part of the United Kingdom.\nA Tax Information and Impact Note covering this instrument was published on 13th September 2017 and is available on the gov.uk website at https://www.gov.uk/government/publications/landfill-tax-disposals-not-made-at-landfill-sites/landfill-tax-disposals-not-made-at-landfill-sites. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/396/note",
    "retrieved_at": "2026-10-28T22:59:49.661878+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."
}