{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-6A",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-6A.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/6A",
  "kind": "regulation",
  "number": "6A",
  "heading": "Registration: taxable activities at places other than a landfill site",
  "text": "(1) This regulation applies to taxable disposals of material—\n(a) at a place other than a landfill site; or\n(b) where it is not known whether the place of disposal is a landfill site at the time that any matter falls for consideration by the Commissioners under this regulation.\n(2) Subject to paragraph (3), the Commissioners may not register a person (“P”) who carries out taxable activities at a place other than a landfill site.\n(3) Where it is not known whether a place is a landfill site, the Commissioners may register P on a provisional basis, subject to the conditions prescribed in paragraph (4).\n(4) The conditions referred to in paragraph (3) are that—\n(a) the Commissioners may require security under paragraph 31 of Schedule 5 to the Act from P during the period of provisional registration as if the site were a place other than a landfill site;\n(b) the Commissioners may require P to preserve records in accordance with regulations 16 and 16ZZA;\n(c) any period of provisional registration shall end—\n(i) when it is agreed or finally determined that a place is a place other than a landfill site;\n(ii) if the Commissioners are provided by P with any information that is or becomes inaccurate; or\n(iii) if P fails to account for any tax, make any returns, pay any tax, provide any security required by the Commissioners, or preserve any records required by them to be preserved;\n(d) in circumstances where a period of provisional registration ends under sub-paragraph (c), the Commissioners may determine that P shall be treated as if P had never been registered;\n(e) if it is agreed or finally determined that a place is a landfill site, P must be registered with effect from the time that P began taxable activities.\n(5) In paragraph (4)—\n(a) “agreed” means agreed between P and the Commissioners; and\n(b) “finally determined” means that—\n(i) an environmental regulator has determined whether a place is a place other than a landfill site and any dispute as to that determination has been resolved by agreement or otherwise finally concluded; or\n(ii) an appeal under section 55(1)(a) of the Act brought by P against a decision by the Commissioners to decline to register them on the ground contained in paragraph (3) has been finally determined.",
  "extent": null,
  "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. 6A 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, 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/6A",
    "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."
}