{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-21",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-21.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Entitlement to credit",
  "text": "(1) An entitlement to credit arises under this Part where—\n(a) a registered person has accounted for an amount of tax and, except where the removal by virtue of which sub-paragraph (b) below is satisfied takes place in the accounting period in which credit arising under this Part is claimed in accordance with Part IV of these Regulations, he has paid that tax; and\n(b) in relation to the disposal on which that tax was charged, either—\n(i) the reuse condition has been satisfied; or\n(ii) the enforced removal condition has been satisfied.\n(2) The reuse condition is satisfied where—\n(a) the disposal has been made with the intention that the material comprised in it—\n(i) would be recycled or incinerated, or\n(ii) removed for use (other than by way of a further disposal) at a place other than a relevant site; or\n(iii) removed for use in restoration of a relevant site and the material involved has previously been used to create or maintain temporary hard standing, to create or maintain a temporary screening bund or to create or maintain a temporary haul road;\n(b) that material, or some of it, has been recycled, incinerated or permanently removed from the landfill site, as the case may be, in accordance with that intention;\n(c) that recycling, incineration or removal—\n(i) has taken place no later than one year after the date of the disposal; or\n(ii) where water had been added to the material in order to facilitate its disposal, has taken place no later than five years after the date of the disposal; and\n(d) the registered person has, before the disposal, notified the Commissioners in writing that he intends to make one or more removals of material in relation to which sub-paragraphs (a) to (c) above will be satisfied.\n(3) For the purpose of paragraph (2)(a)(ii) above a relevant site is the landfill site at which the disposal was made or any other landfill site.\n(4) The enforced removal condition is satisfied where—\n(a) the disposal is in breach of the terms of the licence , resolution or permit, as the case may be, by virtue of which the land constitutes a landfill site;\n(b) the registered person has been directed to remove the material comprised in the disposal, or some of it, by a relevant authority and he has removed it, or some of it; and\n(c) a further ... disposal of the material has been made at a UK landfill site and, except where the registered person is the person liable for the tax chargeable on that further disposal, he has paid to the site operator an amount representing that tax.\n(5) For the purpose of paragraph (4)(b) above the following are relevant authorities—\n(a) the Environment Agency;\n(aa) the Natural Resources Body for Wales;\n(b) the Scottish Environment Protection Agency;\n(c) the Department of the Environment for Northern Ireland;\n(d) a district council in Northern Ireland.\n(6) The amount of the credit arising under this Part shall be equal to the tax that was charged on the disposal; except that where only some of the material comprised in that disposal is removed, the amount of the credit shall be such proportion of that tax as the material removed forms of the total of the material.\n(7) In this Regulation—\n“disposal area” means any area of a landfill site where any disposal takes place;\n“haul road” means any road within the landfill site which gives access to a disposal area;\n“hard standing” means a base within a landfill site on which any landfill site activity such as sorting, treatment, processing, storage or recycling is carried out;\n“screening bund” means any structure on a landfill site (whether below or above ground) put in place to protect or conceal any landfill site activity or to reduce nuisance from noise;\n“UK landfill site” means—\n(a)a landfill site;\n(b)a landfill site in respect of which there is an authorisation in force at the time of the disposal within the meaning of section 12(1) of the Landfill Tax (Scotland) Act 2014; or\n(c)an authorised landfill site within the meaning of section 5 of the Landfill Disposals Tax (Wales) Act 2017.\n(8) For the purposes of paragraph (4)(c) only, “disposal” shall be construed—\n(a) when that disposal takes place in England or Northern Ireland, in accordance with the definition in regulation 2(1);\n(b) in Scotland, in accordance with section 4 of the Landfill Tax (Scotland) Act 2014; or\n(c) in Wales, in accordance with section 4 of the Landfill Disposals Tax (Wales) Act 2017.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations disapplied in relation to Scotland (with effect from 1.4.2015) by virtue of Scotland Act 2012 (c. 11), ss. 31, 44(2)(b)(3)(c); S.I. 2015/638, art. 2 (with saving in S.I. 2015/599, arts. 6, 7)Regulations disapplied in relation to Wales (with effect from 1.4.2018) by virtue of Wales Act 2014 (c. 29), ss. 19, 29(2)(b)(3)(b); S.I. 2018/214, art. 2(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 21(2)(a)(iii) and word inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(7)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 21(4)(a) substituted (6.4.2005) by The Landfill Tax (Amendment) Regulations 2005 (S.I. 2005/759), regs. 1(2), 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 21(4)(c) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 21(4)(c) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 21(5)(aa) inserted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 4 para. 55 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 21(7) inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(8)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 21(7): semi-colon substituted for full stop (1.4.2018 ) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 21(7) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 21(8) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 19(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 1.8.1996, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/21",
    "retrieved_at": "2026-10-29T12:41:57.752897+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."
}