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The Landfill Tax Regulations 1996 in Scotland

S.I. 1996/1527 · Made 12 June 1996 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 November 2025.

LANDFILL TAX

Made 12th June 1996

Laid before the House of Commons 12th June 1996

Coming into force 1st August 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 47(9), 48(1) and (2), 49, 51(1) to (6), 52(1) to (3), 53(1) to (4), 58(1) and (4) to (6), 61(2), 62(1) to (3) and (5) and (6) and 68(1) to (6) of, and paragraphs 2(1) to (3), 13(1) and (6), 14(5), 20(3), 23(1), 42(1) to (5) and 43(1) to (5) of Schedule 5 to, the Finance Act 1996f1, hereby make the following Regulations:

Annotations to the whole text

Textual amendments

F1

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)

Footnotes

f1

1996 c. 8; section 71(2) provides that any power to make regulations under Part III of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

Contents

  1. Part I: PRELIMINARY
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Designation, direction or approval
  5. Part II: REGISTRATION AND PROVISION FOR SPECIAL CASES
  6. 4Notification of liability to be registered
  7. 5Changes in particulars
  8. 6Notification of cessation of taxable activities
  9. 6ARegistration: taxable activities at places other than a landfill site
  10. 7Transfer of a going concern
  11. 8Representation of unincorporated body
  12. 9Bankruptcy or incapacity of registrable persons
  13. Part III: ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREAS
  14. 10Interpretation
  15. 11Making of returns
  16. 12Landfill tax account
  17. 13Correction of errors
  18. 14Claims for overpaid tax
  19. 14AInterpretation of regulations 14A to 14H
  20. 14BReimbursement arrangements—general
  21. 14CReimbursement arrangements—provisions to be included
  22. 14DRepayments to the Commissioners
  23. 14ERecords
  24. 14FProduction of records
  25. 14GUndertakings
  26. 14HReimbursement arrangements made before 11th February 1998
  27. 15Payment of tax
  28. 16Records : landfill sites
  29. 16ZZARecords: taxable activities at places other than landfill sites
  30. 16ZAInformation relating to qualifying fines
  31. 16AInformation areas
  32. Part IV: CREDIT: GENERAL
  33. 17Interpretation
  34. 18Scope
  35. 19Claims in returns
  36. 20Payments in respect of credit
  37. Part V: CREDIT: PERMANENT REMOVALS ETC.
  38. 21Entitlement to credit
  39. Part VI: CREDIT: BAD DEBTS
  40. 22Interpretation
  41. 23Scope
  42. 24Amount of credit
  43. 25Evidence required in support of claim
  44. 26Records required to be kept
  45. 27Attribution of payments
  46. 28Repayment of credit
  47. 29Writing off debts
  48. Part VII: CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT
  49. 30Interpretation and general provisions
  50. 31Entitlement to credit
  51. 32Qualifying contributions
  52. 33AObligations of approved bodies
  53. 34Functions of the regulatory body
  54. 35Functions of the Commissioners
  55. 36Repayment of credit
  56. Part VIII: LANDFILL INVOICES
  57. 37Contents of a landfill invoice
  58. Part IX: TEMPORARY DISPOSALS Repealed
  59. 38Scope and effect Repealed
  60. 39Disposals to be treated as exempt Repealed
  61. 40Disposals to be treated as made at certain times Repealed
  62. Part X
  63. Chapter: CHAPTER I
  64. 41Scope
  65. 42Basic method
  66. 43Specified methods
  67. 44Agreed methods
  68. Chapter: CHAPTER II: DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF AT A PLACE OTHER THAN A LANDFILL SITE
  69. 44AScope
  70. 44BMethod
  71. Part XI: SET-OFF OF AMOUNTS
  72. 45Landfill tax amount owed to Commissioners
  73. 46Landfill tax amount owed by Commissioners
  74. 47No set-off where insolvency procedure applied
  75. Part XII: DISTRESS AND DILIGENCE
  76. A48Regulation A48
  77. 48Distress Repealed
  78. 49Diligence
  79. Signature
  80. Schedule Schedule
  81. Explanatory note