{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-33",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-33.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Bodies eligible for approval",
  "text": "(1) A body is eligible to be approved if—\n(a) it is—\n(i) a body corporate, or\n(ii) a trust, partnership or other unincorporated body;\n(b) its objects are or include any of the objects within paragraph (2) below (approved objects);\n(c) it is precluded from distributing and does not distribute any profit it makes or other income it receives;\n(d) it applies any profit or other income to the furtherance of its objects (whether or not approved objects);\n(e) it is precluded from applying any of its funds for the benefit of any of the persons—\n(i) who have made qualifying contributions to it, or\n(ii) who were a contributing third party in relation to such contributions,\nexcept that such persons may benefit where they belong to a class of persons that benefits generally;...\n(f) it is not controlled by one or more of the persons and bodies listed in paragraphs (1A) and (1B) below;\n(g) none of the persons or bodies listed in paragraph (1B) below is concerned in its management; and\n(h) it pays to the regulatory body an application fee of £100 or such lesser sum as the regulatory body may require.\n(1A) The persons and bodies mentioned in paragraph (1)(f) above are:\n(a) a local authority;\n(b) a body corporate controlled by one or more local authorities;\n(c) a registered person;\n(d) a person connected with any of the persons or bodies mentioned in sub-paragraphs (a) to (c) above.\n(1B) The persons and bodies mentioned in paragraph 1(f) and (g) above are:\n(a) a person who controlled or was concerned in the management of a body the approval of which was revoked otherwise than under regulation 34(1)(ee);\n(b) a person who has been convicted of an indictable offence;\n(c) a person who is disqualified from being a charity trustee or a trustee for a charity by virtue of section 178 of the Charities Act 2011;\n(d) a person connected with any of the persons or bodies mentioned in sub-paragraphs (a) to (c) above;\n(e) a person who is incapable by reason of mental disorder.\n(1C) For the purpose of paragraph 1(B)(e) above, a person shall be treated as incapable by reason of mental disorder where—\n(a) in England and Wales, the person lacks capacity within the meaning of the Mental Capacity Act 2005 (c.9) to administer and manage his property and affairs;\n(b) in Scotland, the court has appointed a curator bonis, tutor or judicial factor; or\n(c) in Northern Ireland, the court has exercised any of its powers under Part VIII of the Mental Health (Northern Ireland) Order 1986 (whether or not by virtue of Article 97(2) of that Order),\nbut shall cease to be so treated where the judge or court concerned has made a finding that he is not or is no longer incapable of managing and administering his property and affairs.\n(2) The objects of a body are approved objects insofar as they are any of the following objects—\n(a) in relation to any land the use of which for any economic, social or environmental purpose has been prevented or restricted because of the carrying on of an activity on the land which has ceased—\n(i) reclamation, remediation or restoration; or\n(ii) any other operation intended to facilitate economic, social or environmental use;\nbut this is subject to paragraph (3) below;\n(b) in relation to any land the condition of which, by reason of the carrying on of an activity on the land which has ceased, is such that pollution (whether of that land or not) is being or may be caused—\n(i) any operation intended to prevent or reduce any potential for pollution; or\n(ii) any operation intended to remedy or mitigate the effects of any pollution that has been caused,\nbut this is subject to paragraph (3) below;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(cc) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) where it is for the protection of the environment, the provision, maintenance or improvement of—\n(i) a public park; or\n(ii) another public amenity,\nin the vicinity of a landfill site, provided the conditions in paragraph (6) below are satisfied;\n(da) where it is for the protection of the environment, and subject to paragraph (3A) below, the conservation or promotion of biological diversity through–\n(i) the provision, conservation, restoration or enhancement of a natural habitat; or\n(ii) the maintenance or recovery of a species in its natural habitat,\non land or in water situated in the vicinity of a landfill site;\n(e) where it is for the protection of the environment, the maintenance, repair or restoration of a building or other structure which—\n(i) is a place of religious worship or of historic or architectural interest,\n(ii) is open to the public, and\n(iii) is situated in the vicinity of a landfill site,\nprovided the conditions in paragraph (6) below are satisfied;\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2A) In paragraph (2)(da) above “biological diversity” has the same meaning as in the United Nations Environmental Programme Convention on Biological Diversity of 1992.\n(3) An object shall not be, or shall no longer be, regarded as falling within paragraph (2)(a) or (b) above if the reclamation, remediation, restoration or other operation—\n(a) is such that any benefit from it will accrue to any person who has carried out or knowingly permitted the activity which has ceased;\n(b) involves works which are required to be carried out by a notice or order within paragraph (4) below; or\n(c) is wholly or partly required to be carried out by a relevant condition.\n(3A) An object shall not be, or shall no longer be, regarded as falling within paragraph (2)(da) above if it involves works which–\n(a) are required to be carried out by a notice or order within paragraph (4) below;\n(b) are required to be carried out in accordance with an agreement made under section 16 of the National Parks and Access to the Countryside Act 1949;\n(c) are required to be carried out in accordance with an agreement made under section 15 of the Countryside Act 1968;\n(d) give effect to any provision of a management scheme under section 28J of the Wildlife and Countryside Act 1981 or are required to be carried out by a notice served under section 28K of that Act;\n(e) are wholly or partly required to be carried out by a relevant condition; or\n(f) are carried out with a view to profit.\n(4) The notices and order mentioned in paragraph (3) above are—\n(a) a works notice served under section 46A of the Control of Pollution Act 1974;\n(b) an enforcement notice served under section 13 of the Environmental Protection Act 1990;\n(c) a prohibition notice served under section 14 of the Environmental Protection Act 1990;\n(d) an order under section 26 of the Environmental Protection Act 1990;\n(e) a remediation notice served under section 78E of the Environmental Protection Act 1990;\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(g) a works notice served under section 161A of the Water Resources Act 1991;\n(h) an enforcement notice served under regulation 36 of the Environmental Permitting (England and Wales) Regulations 2016;\n(i) a suspension notice served under regulation 37 of those Regulations; or\n(j) an order under regulation 44 of those Regulations.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) The conditions mentioned in sub-paragraphs (d) and (e) of paragraph (2) above are—\n(a) in a case falling within sub-paragraph (d), that the provision of the park or amenity is not required by a relevant condition; and\n(b) in a case falling within either of those sub-paragraphs, that the park, amenity, building or structure (as the case may be) is not to be operated with a view to profit.\n(7) Where the objects of a body are or include any of the objects set out in paragraph (2) above, the following shall also be regarded as objects within that paragraph—\n(a) the use of qualifying contributions in paying the running costs of the body, but this is subject to paragraph (8) below;\n(b) ... the use of qualifying contributions in paying a contribution to the running costs of the regulatory body.\n(8) The use of qualifying contributions in paying the running costs of the body shall only be regarded as an approved object if the body determines so to use no more than such proportion of the total of qualifying contributions, together with any income derived from them, (or, in the case of a contribution within regulation 30(2)(a), only that income) as the proportion of that total forms of the total funds at its disposal and does not in fact use a greater amount.\n(9) For the purposes of paragraph (1) above a body or person (in either case, for the purposes of this paragraph, “the person”) shall be taken to control a body where—\n(a) in the case of a body which is a body corporate, the person is empowered by statute to control that body’s activities or if he is that body’s holding company within the meaning of section 1159 of and Schedule 6 to the Companies Act 2006, and an individual shall be taken to control a body corporate if he, were he a company, would be that body’s holding company within the meaning of that Act;\n(b) in the case of a body which is a trust or a partnership, where—\n(i) the person, taken together with any nominee of his, or\n(ii) any nominee of the person, taken together with any nominee of that nominee or any other nominee of the person,\nforms a majority of the total number of trustees or partners, as the case may be;\n(c) in the case of any other body, where the person, whether directly or through any nominee, has the power—\n(i) to appoint or remove any officer of the body;\n(ii) to determine the objects of the body;\n(iii) to determine how any of the body’s funds may be applied.\n(10) For the purposes of paragraphs (3) , (3A) and (6) above a condition is relevant if it is—\n(a) a condition of any planning permission or other statutory consent or approval granted on the application of any person making a qualifying contribution to the body, or\n(b) a term of an agreement made under—\n(i) section 106 of the Town and Country Planning Act 1990,\n(ii) section 75 of the Town and Country Planning (Scotland) Act 1997, or\n(iii) article 40 of the Planning (Northern Ireland) Order 1991,\nto which such a person is a party.\n(11) An object shall only be regarded as falling within paragraph (2) above if the work involved is carried out in England ... or Northern Ireland.\n(12) For the purposes of paragraph (11) work is to be regarded as being carried out either—\n(a) in the place where, (as the case may be), the land, water, public park or public amenity or building or other structure referred to in sub-paragraphs (2)(a) to (e) is located,\n(b) in the case of land, water, a public park or public amenity which comprises an area of which a proportion is located in England ... or Northern Ireland, and a proportion is located in another part of the United Kingdom, the place where the largest proportion of that area is located, or\n(c) in the case of a building or other structure of which a proportion is located in England ... or Northern Ireland, and a proportion is located in another part of the United Kingdom, the place where the largest proportion of that building or other structure is located.",
  "extent": "E+W+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": "Words in reg. 33(1) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 33(1)(e) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 33(1) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 33(1)(f)-(h) substituted for reg. 33(1)(f) (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 33(1A)-(1C) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(e)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 33(1B)(c) substituted (1.4.2013) by The Landfill Tax (Amendment) Regulations 2013 (S.I. 2013/658), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 33(1C)(a) substituted (1.10.2007) by The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007 (S.I. 2007/1898), art. 1, Sch. 1 para. 22"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 33(2)(c) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 33(2)(cc) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 33(2)(da) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 33(2)(f) omitted (E.W.N.I.) (1.4.2016) by virtue of The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 7(a) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Reg. 33(2A) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Reg. 33(3A) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(c)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Reg. 33(4)(f) omitted (E.W.) (6.4.2010 immediately after S.I. 2009/3381 comes into force) by virtue of The Environmental Permitting (England and Wales) Regulations 2010 (revoked) 2010 (S.I. 2010/675), reg. 1(1), Sch. 26 Pt. 2 para. 11(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Reg. 34(4)(h)-(j) substituted (E.W.) (6.4.2008) by virtue of The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 37(2) (with regs. 69-72)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in reg. 33(4)(h) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 Pt. 2 para. 5 (with regs. 1(3), 77-79, Sch. 4)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Reg. 33(5) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in reg. 33(7)(b) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(h)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in reg. 33(9) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(i)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in reg. 33(9)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(h)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Word in reg. 33(9)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(h)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Word in reg. 33(10) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(d)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Reg. 33(10)(b) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(j)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Reg. 33(11)(12) inserted (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 3"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Word in reg. 33(11) omitted (1.4.2018) by virtue of The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(a) (with arts. 1(2), 3)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in reg. 33(12)(a) substituted (E.W.N.I.) (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 7(b) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Word in reg. 33(12)(b) omitted (1.4.2018) by virtue of The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(b) (with arts. 1(2), 3)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in reg. 33(12)(b) inserted (1.4.2018) by The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(b) (with arts. 1(2), 3)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Word in reg. 33(12)(c) omitted (1.4.2018) by virtue of The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(c) (with arts. 1(2), 3)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in reg. 33(12)(c) inserted (1.4.2018) by The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 (S.I. 2018/243), arts. 1(1), 2(2)(c) (with arts. 1(2), 3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 33 in force at 1.8.1996, see reg. 1"
    },
    {
      "type": "E",
      "label": "E1",
      "text": "This version of this provision extends to England and Wales and Northern Ireland only; a separate version has been created for Scotland only"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1974 c. 40; section 46A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995 (c. 25)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1990 c. 43."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1990 c. 43; section 78E was inserted by section 57 of the Environment Act 1995."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1991 c. 57; section 161A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/33",
    "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."
}