LANDFILL TAX PART I PRELIMINARY Citation and commencement 1 These Regulations may be cited as the Landfill Tax Regulations 1996 and shall come into force on 1st August 1996. Interpretation 2 1 In these Regulations— ... “accounting period” has the meaning given in regulation 10; “the Act” means the Finance Act 1996; “Collector” means a Collector, Deputy Collector or Assistant Collector of Customs and Excise; “credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part IV of these Regulations; “disposal” and “disposed of” shall be construed in accordance with section 40A of the Act (including any order made under that section or section 46 of the Act) (save in regulation 21(4)(c)); “environmental regulator” means the Environment Agency in England and the Department of Agriculture, Environment and Rural Affairs, or any agency thereof, in Northern Ireland; “effective date of registration” means the date determined in accordance with section 47 of the Act upon which the person was or should have been registered; “landfill invoice” means an invoice of the description in regulation 37; “landfill site” has the meaning given in section 40(4) of the Act; “landfill tax account” has the meaning given in regulation 12; “landfill tax bad debt account” has the meaning given in regulation 26; “LOI percentage” means the amount of non-qualifying material contained in fines, as indicated by the percentage of the mass of those fines lost on ignition; “LOI test” means a test to determine the LOI percentage of fines, conducted in accordance with the terms of a published notice made under the Landfill Tax (Qualifying Fines) Order 2015 or the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 ; “quarter” means a period of three months ending at the end of March, June, September or December; “registered person” means a person who is registered under section 47 of the Act and “register” and “registration” shall be construed accordingly; “registrable person” has the meaning given in section 47(10) of the Act; “registration number” means the identifying number allocated to a registered person and notified to him by the Commissioners; “return” means a return which is required to be made in accordance with regulation 11; “taxable business” means a business or part of a business in the course of which taxable activities are carried out; “transfer note” means written information or a transfer note within the meaning of— the Waste (England and Wales) Regulations 2011, where the transferor of material to a landfill site is a person in England and Wales; the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002,where the transferor of material to a landfill site is a person in Northern Ireland; the Environmental Protection (Duty of Care) (Scotland) Regulations 2014, where the transferor of material to a landfill site is a person in Scotland. “working day” means any day of the week except Saturday and Sunday and a bank holiday or public holiday, in either case, for England. 2 In these Regulations any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010 . 3 Any reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made. 4 Any reference in these Regulations to a form prescribed in the Schedule to these Regulations shall include a reference to a form which the Commissioners are satisfied is a form to the like effect. Designation, direction or approval 3 Any designation, direction or approval by the Commissioners under or for the purposes of these Regulations shall be made or given by a notice in writing. PART II REGISTRATION AND PROVISION FOR SPECIAL CASES Notification of liability to be registered 4 1 A person who is required by section 47(3) of the Act to notify the Commissioners of his intention to carry out taxable activities shall do so on the form numbered 1 in the Schedule to these Regulations. 1A A registered person who is required by section 47(3A) of the Act to notify the Commissioners of their intention to carry out taxable activities shall do so by providing the information prescribed by paragraph (6). 2 Where a notification referred to in this regulation is made by a person who operates or intends to operate more than one landfill site or place other than a landfill site , it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations. 3 Where a notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 3 in the Schedule to these Regulations. 4 Subject to paragraph (5), a notification referred to in this regulation shall be made within 30 days of the earliest date ... on which the person either forms or continues to have the intention to carry out taxable activities. 5 The Commissioners may allow a registered person additional time to comply with paragraph (4) in relation to a notification made under section 47(3A) of the Act. 6 For the purposes of paragraph (1A), the prescribed information required from a registered person is— a their name and address and, where applicable, company registration number; b their contact telephone number; c if a business, whether they are a sole trader, partnership or a company; d the address of each place other than a landfill site at which they intend to carry out taxable activities; e the details of any licence or permit issued by an environmental regulator in respect of each place; f whether any of the intended disposals are within the scope of any published guidance issued by an environmental regulator in the form of a regulatory position statement; g if any disposals have already taken place at any place other than a landfill site at the time of notification, the address of each place at which such disposal occurred and the volume of the material disposed of; h a signed declaration that the information provided under the preceding sub-paragraphs is true and complete. Changes in particulars 5 1 A person who has made a notification under regulation 4, whether or not it was made in accordance with paragraph (4) of that regulation, shall, within 30 days of— a discovering any inaccuracy in; or b any change occurring which causes to become inaccurate, any of the information which was contained in or provided with the notification, notify the Commissioners in writing and furnish them with full particulars. 2 Without prejudice to paragraph (1) above, a registrable person shall, within 30 days of any change occurring in any of the circumstances referred to in paragraph (4) below, notify the Commissioners in writing and furnish them with particulars of— a the change; and b the date on which the change occurred. 3 A registrable person who discovers that any information contained in or provided with a notification under paragraph (1) or (2) above was inaccurate shall, within 30 days of his discovering the inaccuracy, notify the Commissioners in writing and furnish them with particulars of— a the inaccuracy; b the date on which the inaccuracy was discovered; c how the information was inaccurate; and d the correct information. 4 The circumstances mentioned in paragraph (2) above are the following circumstances relating to the registrable person or any taxable business carried on by him: a his name, his trading name (if different), his address and the landfill sites he operates; b his status, namely whether he carries on business as a sole proprietor, body corporate, partnership or other unincorporated body; c in the case of a partnership, the name and address of any partner. 5 Any person failing to comply with a requirement imposed in any of paragraphs (1) to (3) above shall be liable to a penalty of £250. 6 Where in relation to a registered person the Commissioners are satisfied that any of the information recorded in the register is or has become inaccurate they may correct the register accordingly. 7 For the purposes of paragraph (6) above, it is immaterial whether or not the registered person has notified the Commissioners of any change which has occurred in accordance with paragraphs (1) to (3) above. Notification of cessation of taxable activities 6 A person who is required by section 47(4) of the Act to notify the Commissioners of his having ceased to have the intention to carry out taxable activities shall, within 30 days of his so having ceased, notify the Commissioners in writing and shall therein inform them of— a the date on which he ceased to have the intention of carrying out taxable activities; and b if different, the date on which he ceased to carry out taxable activities. Registration: taxable activities at places other than a landfill site 6A 1 This regulation applies to taxable disposals of material— a at a place other than a landfill site; or 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. 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. 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). 4 The conditions referred to in paragraph (3) are that— 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; b the Commissioners may require P to preserve records in accordance with regulations 16 and 16ZZA; c any period of provisional registration shall end— i when it is agreed or finally determined that a place is a place other than a landfill site; ii if the Commissioners are provided by P with any information that is or becomes inaccurate; or 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; 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; 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. 5 In paragraph (4)— a “agreed” means agreed between P and the Commissioners; and b “finally determined” means that— 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 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. Transfer of a going concern 7 1 Where— a a taxable business is transferred as a going concern; ab that business includes taxable activities that are carried out by a registered person; b the registration of the transferor has not already been cancelled; c as a result of the transfer of the business the registration of the transferor is to be cancelled and the transferee has become liable to be registered; and d an application is made on the form numbered 4 in the Schedule to these Regulations by both the transferor and the transferee, the Commissioners may with effect from the date of the transfer cancel the registration of the transferor and register the transferee with the registration number previously allocated to the transferor. 2 An application under paragraph (1) above shall be treated as the notification referred to in regulation 6. 3 Where the transferee of a business has been registered under paragraph (1) above with the registration number previously allocated to the transferor— a any liability of the transferor existing at the date of the transfer to make a return or account for or pay any tax under Part III of these Regulations shall become the liability of the transferee; b any entitlement of the transferor, whether or not existing at the date of the transfer, to credit or payment under Part IV of these Regulations shall become the entitlement of the transferee. 4 In addition to the provisions set out in paragraph (3) above, where the transferee of a business has been registered under paragraph (1) above with the registration number previously allocated to the transferor during an accounting period subsequent to that in which the transfer took place (but with effect from the date of the transfer) and any— a return has been made; b tax has been accounted for; or c entitlement to credit has been claimed, by either the transferor or the transferee, it shall be treated as having been done by the transferee. 5 Where— a a taxable business is transferred as a going concern; ab that business includes taxable activities that are carried out by a registered person; b the transferee removes material as described in regulation 21(2) or (4); and c the transferor has paid tax on the disposal concerned, then, whether or not the transferee has been registered under paragraph (1) above with the registration number previously allocated to the transferor, any entitlement to credit arising under Part V of these Regulations shall become the entitlement of the transferee. Representation of unincorporated body 8 1 Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of an unincorporated body other than a partnership, it shall be the joint and several responsibility of— a every member holding office as president, chairman, treasurer, secretary or any similar office; or b if there is no such office, every member holding office as a member of a committee by which the affairs of the body are managed; or c if there is no such office or committee, every member; but, subject to paragraph (2) below, if it is done by any of the persons referred to above that shall be sufficient compliance with any such requirement. 2 Where an unincorporated body other than a partnership is required to make any notification such as is referred to in regulations 4 to 6, it shall not be sufficient compliance unless the notification is made by a person upon whom a responsibility for making it is imposed by paragraph (1) above. 3 Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of a partnership, it shall be the joint and several responsibility of every partner; but if it is done by one partner or, in the case of a partnership whose principal place of business is in Scotland, by any other person authorised by the partnership with respect thereto that shall be sufficient compliance with any such requirement. Bankruptcy or incapacity of registrable persons 9 1 If a registrable person carrying out disposals at a landfill site becomes bankrupt or incapacitated, the Commissioners may, from the date on which he became bankrupt or incapacitated, as the case may be, treat as a registrable person any person carrying on any taxable business of his; and any legislation relating to landfill tax shall apply to any person so treated as though he were a registered person. 2 Any person carrying on such business as aforesaid shall, within 30 days of commencing to do so, inform the Commissioners in writing of that fact and the date of the bankruptcy order or of the nature of the incapacity and the date on which it began. 3 Where the Commissioners have treated a person carrying on a business as a registrable person under paragraph (1) above, they shall cease so to treat him if— a the registration of the registrable person is cancelled, whether or not any other person is registered with the registration number previously allocated to him; b the bankruptcy is discharged or the incapacity ceases; or c he ceases carrying on the business of the registrable person. 4 In relation to a registrable person which is a company, the references in this regulation to the registrable person becoming incapacitated shall be construed as references to its going into liquidation or receivership or entering administration ; and references to the incapacity ceasing shall be construed accordingly. PART III ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREAS Interpretation 10 1 In this Part, an accounting period of a registered person means each period of three months ending on the dates notified to that person by the Commissioners, whether by means of a registration certificate issued by them or otherwise. 2 In every case, the first accounting period of a registered person shall begin on the effective date of registration. Making of returns 11 1 Subject to paragraph (3) below and save as the Commissioners may otherwise allow, a registered person shall, in respect of each accounting period, make a return to the Controller, Central Collection Unit ( LT ), in a form that is determined by the Commissioners in a public notice. 2 Subject to paragraph (3) below, a registered person shall make each return not later than the last working day of the month next following the end of the period to which it relates. 3 Where the Commissioners consider it necessary in the circumstances of any particular case, they may— a vary the length of any accounting period or the date on which it begins or ends or by which any return must be made; b allow or direct the registered person to make a return in accordance with sub-paragraph (a) above; c allow or direct a registered person to make returns to a specified address, and any person to whom the Commissioners give any direction such as is referred to in this regulation shall comply therewith. Landfill tax account 12 1 Every registered person shall make and maintain an account to be known as “the landfill tax account”. 2 The landfill tax account shall be in such form and contain such particulars as may be stipulated in a notice published by the Commissioners and not withdrawn by a further notice. Correction of errors 13 1 In this regulation— “overdeclaration” means, in relation to any return, the amount (if any) which was wrongly treated as tax due for the accounting period concerned and which caused the amount of tax which was payable to be overstated, or the entitlement to a payment under regulation 20 to be understated (or both) or would have caused such an overstatement or understatement were it not for the existence of an underdeclaration in relation to that return; “underdeclaration” means, in relation to any return, the aggregate of— the amount (if any) of tax due for the accounting period concerned which was not taken into account; and the amount (if any) which was wrongly deducted as credit, and which caused the amount of tax which was payable to be understated, or the entitlement to a payment under regulation 20 to be overstated (or both) or would have caused such an understatement or overstatement were it not for the existence of an overdeclaration in relation to that return. 2 This regulation applies where a registered person has made a return which was inaccurate as the result of an overdeclaration or underdeclaration. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Where in any accounting period— a a registered person discovers one or more overdeclarations or underdeclarations; and b having treated the amount of those overdeclarations or underdeclarations as reduced by the amount respectively of any underdeclarations or overdeclarations for the same accounting periods, the total of those overdeclarations or underdeclarations does not exceed £50,000 , he may enter the overdeclarations or underdeclarations in his return for the accounting period in which they were discovered by including their amount in the boxes for underdeclarations and overdeclarations as appropriate in the form referred to in regulation 11(1) . But if the registered person ’s VAT turnover is small, the total mentioned in sub-paragraph (b) must not for these purposes exceed 1% of that turnover unless the total is £10,000 or less . And if that person is not registered for VAT , the total mentioned in sub-paragraph (b) must not for these purposes exceed £10,000. The VAT turnover is small only if Box 6 of that person’s value added tax return for the prescribed accounting period in which the discovery is made must contain a total less than £5,000,000 (total value of sales and all other outputs excluding any value added tax). (See sections 96(1) and 1 of the Value Added Tax Act 1994 for “ VAT ” and “value added tax”, and sections 96(2) and 3 of and Schedules 1 to 3A to that Act about being registered for VAT ; regulations 2(1) and 25 of and Schedule 1 Forms 4 and 5 to the Value Added Tax Regulations 1995 for the meaning carried by “Box 6” and “return”; sections 96(1) and 25(1) of that Act and regulations 2(1), 25 and 99(1) of those Regulations for the meaning carried by “prescribed accounting period”; section 24(2) of that Act for “output tax”.) 5 Where a registered person enters an amount in a return in accordance with paragraph ... (4) above he shall calculate the tax payable by him or the payment to which he is entitled accordingly. 6 Where an amount has been entered in accordance with this regulation in a return which has been made— a the return shall be regarded as correcting any earlier return to which that amount relates; and b the registered person shall be taken to have furnished information with respect to the inaccuracy in the prescribed form and manner for the purposes of paragraph 20 of Schedule 5 to the Act . 7 No amount shall be entered in a return in respect of any overdeclaration or underdeclaration except in accordance with this regulation; and as regards any underdeclaration that cannot be corrected under paragraph (4) above a person shall not be taken to have furnished information with respect to an inaccuracy in the prescribed form and manner for the purposes of paragraph 20 of Schedule 5 to the Act unless he provides such information to the Commissioners in writing. Claims for overpaid tax 14 Except where the amount to which the claim relates has been entered in a return in accordance with regulation 13 or is included in an amount so entered, any claim under paragraph 14 of Schedule 5 to the Act shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated. Interpretation of regulations 14A to 14H 14A In this regulation and in regulations 14B to 14H below— “claim” means a claim made (irrespective of when it was made) under paragraph 14 of Schedule 5 to the Act for repayment of an amount paid to the Commissioners by way of tax which was not tax due to them; and “claimed” and “claimant” shall be construed accordingly; “reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which— are made by a claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and provide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to the Commissioners; “relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers. Reimbursement arrangements—general 14B Without prejudice to regulation 14H below, for the purposes of paragraph 14(3) of Schedule 5 to the Act (defence by the Commissioners that repayment by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they— a include the provisions described in regulation 14C below; and b are supported by the undertakings described in regulation 14G below. Reimbursement arrangements—provisions to be included 14C The provisions referred to in regulation 14B(a) above are that— a reimbursement for which the arrangements provide will be completed by no later than 90 days after the repayment to which it relates; b no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected); c reimbursement will be made only in cash or by cheque; d any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners; e any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b) above; and f the records described in regulation 14E below will be kept by the claimant and produced by him to the Commissioners, or to an officer of theirs in accordance with regulation 14F below. Repayments to the Commissioners 14D The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 14C(d) and (e) above within 14 days of the expiration of the period of 90 days referred to in regulation 14C(a) above. Records 14E The claimant shall keep records of the following matters— a the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse; b the total amount reimbursed to each such consumer; c the amount of interest included in each total amount reimbursed to each consumer; d the date that each reimbursement is made. Production of records 14F 1 Where a claimant is given notice in accordance with paragraph (2) below, he shall, in accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to regulation 14E above. 2 A notice given for the purposes of paragraph (1) above shall— a be in writing; b state the place and time at which, and the date on which the records are to be produced; and c be signed and dated by the Commissioners, or by an officer of theirs, and may be given before or after, or both before and after the Commissioners have paid the relevant amount to the claimant. Undertakings 14G 1 Without prejudice to regulation 14H(b) below, the undertakings referred to in regulation 14B(b) above shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made. 2 The undertakings shall be in writing, shall be signed and dated by the claimant, and shall be to the effect that— a at the date of the undertakings he is able to identify the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse; b he will apply the whole of the relevant amount repaid to him, without any deduction by way of fee or charge or otherwise, to the reimbursement in cash or by cheque, of such consumers by no later than 90 days after his receipt of that amount (except insofar as he has already so reimbursed them); c he will apply any interest paid to him on the relevant amount repaid to him wholly to the reimbursement of such consumers by no later than 90 days after his receipt of that interest; d he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above; e he will keep the records described in regulation 14E above; and f he will comply with any notice given to him in accordance with regulation 14F above concerning the production of such records. Reimbursement arrangements made before 11th February 1998 14H Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of paragraph 14(3) of Schedule 5 to the Act if, not later than 11th March 1998— a he includes in those arrangements (if they are not already included) the provisions described in regulation 14C above; and b gives the undertakings described in regulation 14G above. Payment of tax 15 Save as the Commissioners may otherwise allow or direct, any person required to make a return shall pay to the Controller, Central Collection Unit ( LT ), such amount of tax as is payable by him in respect of the accounting period to which the return relates no later than the last day on which he was required to make the return. Records : landfill sites 16 1 Every registrable person carrying out taxable activities at a landfill site shall, for the purpose of accounting for tax, preserve the following— a his business and accounting records; b his landfill tax account; c transfer notes and any other original or copy records in relation to material brought onto or removed from the landfill site (including any record made on or before 31st August 2009 for the purpose of Part IX of these Regulations before that Part was revoked with effect from 1st September 2009, or for the purpose of regulation 16A(4) below ); d all invoices (including landfill invoices) and similar documents issued to him and copies of such invoices and similar documents issued by him; e all credit or debit notes or other documents received by him which evidence an increase or decrease in the amount of any consideration for a disposal , and copies of such documents that are issued by him; f such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice. 2 Subject to paragraphs (3) and (4) below, every registrable person shall preserve the records specified in paragraph (1) above for a period of six years. 3 Subject to paragraph (4) below, a registrable person who has made a landfill tax bad debt account shall preserve that account for a period of five years from the date of the claim made under Part VI of these Regulations. 4 The Commissioners may direct that registrable persons shall preserve the records specified in paragraph (1) above for a shorter period than that specified in this regulation; and such direction may be made so as to apply generally or in such cases as the Commissioners may stipulate. 5 In paragraph (1) above— a the reference to material being brought onto a landfill site is a reference to material that is brought onto the site for the purpose of a disposal ; b the reference to material being removed from a landfill site is a reference to material being removed that has at some previous time fallen wholly or partly within paragraph (a) above. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Records: taxable activities at places other than landfill sites 16ZZA 1 Every registrable person (“RP”) carrying out taxable activities at a place other than a landfill site shall preserve the following records— a their business and accounting records; b their landfill tax account; c transfer notes and any other original or copy records in relation to material brought onto or removed from the place other than a landfill site; d all invoices (including landfill invoices) and similar documents issued to RP and copies of such invoices and similar documents issued by RP; e all credit or debit notes or other documents received by RP which evidence an increase or decrease in the amount of any consideration for a disposal, and copies of such documents that are issued by RP; f copies of any application made by RP to an environmental regulator in respect of a place other than a landfill site at which they carry out taxable activities; g such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice. 2 Subject to paragraph (3), every registrable person shall preserve the records specified in paragraph (1) above for a period of six years. 3 The Commissioners may direct that registrable persons shall preserve the records specified in paragraph (1) above for a shorter period than that specified in this regulation; and such direction may be made so as to apply generally or in such cases as the Commissioners may stipulate. Information relating to qualifying fines 16ZA 1 Where a registrable person carrying on taxable activities at a landfill site has carried out a LOI test on any fines, that person must— a retain a representative sample of at least one kilogram from the load of fines tested until the last working day of the month after the end of the quarter immediately following the quarter in which the LOI test was carried out; and b notify the Commissioners, by not later than the last working day of the month next after the end of the quarter in which the LOI test was carried out, of— i any LOI test result in which the LOI percentage exceeds that specified in article 4 of the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 ; and ii the name of the person responsible for the waste treatment of the fines, and the address at which such treatment took place. 2 If a person fails to comply with any requirement of paragraph (1) he shall be liable to a penalty of £250. Information areas 16A 1 An officer of Revenue and Customs is authorised to require a person to designate a part of a landfill site (an “information area”), and a person must designate an information area if so required. 2 Where material at a landfill site is not going to be disposed of ... and the Commissioners consider, or an officer of theirs considers, there to be a risk to the revenue— a the material must be deposited in an information area; and b a registrable person must give the Commissioners, or an officer of theirs, information and maintain a record in accordance with paragraph 4 below. 3 A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by the Commissioners or by an officer of Revenue and Customs. 4 A registrable person must maintain a record in relation to the information area of the following information, and give this information to the Commissioners or an officer of theirs if requested— a the weight and description of all material deposited there; b the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material; c the weight and description of any such material sorted or removed. PART IV CREDIT: GENERAL Interpretation 17 In this Part— “relevant accounting period” means— in the case of an entitlement to credit arising under Part V of these Regulations, the accounting period in which the reuse condition or, as the case may be, the enforced removal condition was satisfied; in the case of an entitlement to credit arising under Part VI of these Regulations, the accounting period in which the period of one year from the date of the issue of the landfill invoice expired; in the case of an entitlement arising under Part VII of these Regulations, the accounting period in which the qualifying contribution was made; “relevant amount” means the amount of the credit as determined in accordance with Part V, VI or VII of these Regulations, as the case may be; “relevant tax” means the tax, if any, that was required to have been paid as a condition of the entitlement to credit. Scope 18 1 This Part applies to entitlements to credit in respect of disposals at a landfill site arising under Part V, VI or VII of these Regulations. 2 No credit arising under any provision of these Regulations may be claimed except in accordance with this Part. Claims in returns 19 1 Subject to paragraphs (2) and (3) below, a person entitled to credit may claim it by deducting its amount from any tax due from him for the relevant accounting period or any subsequent accounting period and, where he does so, he shall make his return for that accounting period accordingly. 2 Where the entitlement to credit arises under Part VII of these Regulations paragraph (1) above shall apply as if there were substituted for “or any subsequent accounting period” the words “or any subsequent accounting period in the same contribution year as determined in relation to that person under regulation 31”. 3 The Commissioners may make directions generally or with regard to particular cases prescribing rules in accordance with which credit may or shall be held over to be credited in an accounting period subsequent to the relevant accounting period; and where such a direction has been made that credit, subject to any subsequent such direction varying or withdrawing the rules, may only be claimed in accordance with those rules. Payments in respect of credit 20 1 Subject to paragraph (5) below, where the total credit claimed by a registrable person in respect of disposals at a landfill site in accordance with this Part exceeds the total of the tax due from him for the accounting period, the Commissioners shall pay to him an amount equal to the excess. 2 Where the Commissioners have cancelled the registration of a person in accordance with section 47(6) of the Act , and he is not a registrable person, he shall make any claim in respect of credit to which this Part applies by making an application in writing. 3 A person making an application under paragraph (2) above shall furnish to the Commissioners full particulars in relation to the credit claimed, including (but not restricted to)— a except in the case of an entitlement to credit arising under Part VII of these Regulations, the return in which the relevant tax was accounted for; b except in the case of an entitlement to credit arising under Part VII of these Regulations, the amount of the tax and the date and manner of its payment; c the events by virtue of which the entitlement to credit arose. 4 Subject to paragraph (5) below, where the Commissioners are satisfied that a person who has made a claim in accordance with paragraphs (2) and (3) above is entitled to credit, and that he has not previously had the benefit of that credit, they shall pay to him an amount equal to the credit. 5 The Commissioners shall not be liable to make any payment under this regulation unless and until the person has made all the returns which he was required to make. PART V CREDIT: PERMANENT REMOVALS ETC. Entitlement to credit 21 1 An entitlement to credit arises under this Part where— 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 b in relation to the disposal on which that tax was charged, either— i the reuse condition has been satisfied; or ii the enforced removal condition has been satisfied. 2 The reuse condition is satisfied where— a the disposal has been made with the intention that the material comprised in it— i would be recycled or incinerated, or ii removed for use (other than by way of a further disposal) at a place other than a relevant site; or 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; 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; c that recycling, incineration or removal— i has taken place no later than one year after the date of the disposal; or 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 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. 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. 4 The enforced removal condition is satisfied where— 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; 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 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. 5 For the purpose of paragraph (4)(b) above the following are relevant authorities— a the Environment Agency; aa the Natural Resources Body for Wales; b the Scottish Environment Protection Agency; c the Department of the Environment for Northern Ireland; d a district council in Northern Ireland. 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. 7 In this Regulation— “disposal area” means any area of a landfill site where any disposal takes place; “haul road” means any road within the landfill site which gives access to a disposal area; “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; “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 ; “UK landfill site” means— a landfill site; 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 an authorised landfill site within the meaning of section 5 of the Landfill Disposals Tax (Wales) Act 2017. 8 For the purposes of paragraph (4)(c) only, “disposal” shall be construed— a when that disposal takes place in England or Northern Ireland, in accordance with the definition in regulation 2(1); b in Scotland, in accordance with section 4 of the Landfill Tax (Scotland) Act 2014; or c in Wales, in accordance with section 4 of the Landfill Disposals Tax (Wales) Act 2017. PART VI CREDIT: BAD DEBTS Interpretation 22 In this Part— “claim” means a claim in accordance with Part IV of these Regulations for an amount of credit arising under this Part and “claimant” shall be construed accordingly; “customer” means a person for whom a taxable activity is carried out by the claimant; “outstanding amount” means, in relation to any claim— if at the time of the claim the claimant has received no payment in respect of the amount written off in his accounts, the amount so written off; or if at that time he has received a payment, the amount by which the amount written off exceeds the payment (or the aggregate of the payments); “relevant disposal” means any taxable disposal upon which a claim is based; “security” means— in relation to England, Wales and Northern Ireland, any mortgage, charge, lien or other security; and in relation to Scotland, any security (whether heritable or moveable), any floating charge and any right of lien or preference and right of retention (other than a right of compensation or set-off). Scope 23 An entitlement to credit arises under this Part where— a a registered person has carried out a taxable activity for a consideration in money for a customer with whom he is not connected; b he has accounted for and paid tax on the disposal concerned; c the whole or any part of the consideration for the disposal has been written off in his accounts as a bad debt; d he has issued a landfill invoice in respect of the disposal which shows the amount of tax chargeable; e that invoice was issued— i within 14 days of the date of the disposal, or ii within such other period as may have been specified in a direction of the Commissioners made under section 61(3) of the Act ; f a period of one year (beginning with the date of the issue of that invoice) has elapsed; and g the following provisions of this Part have been complied with. Amount of credit 24 The credit arising under this Part shall be of an amount equal to such proportion of the tax charged on the relevant disposal as the outstanding amount forms of the total consideration. Evidence required in support of claim 25 The claimant, before he makes a claim, shall hold in respect of each relevant disposal— a a copy of the landfill invoice issued by him; b records or any other documents showing that he has accounted for and paid tax on the disposal; and c records or any other documents showing that the consideration has been written off in his accounts as a bad debt. Records required to be kept 26 1 Any person who makes a claim shall make a record of that claim. 2 The record referred to in paragraph (1) above shall contain the following information in respect of each claim made: a in respect of each relevant disposal— i the amount of tax charged; ii the return in which that tax was accounted for and when it was paid; iii the date and identifying number of the landfill invoice that was issued; iv any consideration that has been received (whether before the claim was made or subsequently); v the details of any transfer note; b the outstanding amount; c the amount of the claim; d the return in which the claim was made. 3 Any records made in pursuance of this regulation shall be kept in a single account known as “the landfill tax bad debt account”. Attribution of payments 27 1 Where— a the claimant has carried out a taxable activity for a customer; b there exist one or more other matters in respect of which the claimant is entitled to a debt owed by the customer (whether they involve a taxable disposal or not and whether they are connected with waste or not); and c a payment has been received by the claimant from the customer, the payment shall be attributed to the taxable activity and the other matters in accordance with the rule set out in paragraphs (2) and (3) below (and the debts arising in respect of the taxable activity and the other matters are collectively referred to in those paragraphs as debts). 2 The payment shall be attributed to the debt which arose earliest and, if not wholly attributed to that debt, thereafter to debts in the order of the dates on which they arose, except that attribution under this paragraph shall not be made if the payment was allocated to a debt by the customer at the time of payment and the debt was paid in full. 3 Where— a the earliest debt and the other debts to which the whole of the payment could be attributed arose on the same day; or b the debts to which the balance of the payment could be attributed in accordance with paragraph (2) above arose on the same day, the payment shall be attributed to those debts by multiplying, for each such debt, the payment made by a fraction of which the numerator is the amount remaining unpaid in respect of that debt and the denominator is the amount remaining unpaid in respect of all those debts. Repayment of credit 28 1 Where a claimant— a has benefited from an amount of credit to which he was entitled under this Part; and b either— i a payment for the relevant disposal is subsequently received; or ii a payment is, by virtue of regulation 27, treated as attributed to the relevant disposal, he shall repay to the Commissioners such amount as equals the amount of the credit, or the balance thereof, multiplied by a fraction of which the numerator is the amount so received or attributed, and the denominator is the amount of the outstanding consideration. 2 Where the claimant— a fails to comply with the requirements of regulation 26; or b in relation to the documents mentioned in that regulation, fails to comply with either— i regulation 16; or ii any obligation arising under paragraph 3 of Schedule 5 to the Act , he shall repay to the Commissioners the amount of the claim to which the failure to comply relates. Writing off debts 29 1 This regulation shall apply for the purpose of determining whether, and to what extent, the consideration is to be taken to have been written off as a bad debt. 2 The whole or any part of the consideration for a taxable activity shall be taken to have been written off as a bad debt where— a the claimant has written it off in his accounts as a bad debt; and b he has made an entry in relation to that activity in the landfill tax bad debt account in accordance with regulation 26 (and this shall apply regardless of whether a claim can be made in relation to that activity at that time). 3 Where the claimant owes an amount of money to the customer which can be set off, the consideration written off in the landfill tax bad debt account shall be reduced by the amount so owed. 4 Where the claimant holds in relation to the customer an enforceable security, the consideration written off in the landfill tax bad debt account shall be reduced by the value of the security. PART VII CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT Interpretation and general provisions 30 1 In this Part— “approved body” means a body approved for the time being under regulation 34; “approved object” has the meaning given in regulation 33; “contributing third party” means a person who has made or agreed to make (whether or not under a legally binding agreement) a payment to a registered person to secure the making by him of a qualifying contribution or to reimburse him, in whole or in part, for any such contribution he has made; “income” includes interest , other than interest arising from the investment of an investment contribution ; or the proportion of any proceeds attributable to the initial acquisition and disposal of an asset (or part of an asset) purchased with a qualifying contribution (or part of a qualifying contribution), or the proportion of any proceeds attributable to any subsequent acquisition and disposal of an asset (or part of an asset) purchased with the proceeds (or part of the proceeds) of— the initial acquisition and disposal representing the original qualifying contributions, or any subsequent acquisition and disposal representing the original qualifying contributions, through any number of transactions. “investment contribution” means a payment made to an approved body subject to a condition that it may only be invested for the purposes of generating interest; “qualifying contribution” has the meaning given in regulation 32; “the regulatory body” means such body, if any, as in relation to which an approval of the Commissioners under regulation 35 has effect for the time being; “running costs” includes any cost incurred in connection with the management and administration of a body or its assets. 2 A body shall only be taken to spend a qualifying contribution in the course or furtherance of its approved objects— a in a case where the contribution is made subject to a condition that it may only be invested for the purpose of generating income, where the body so spends all of that income; b in a case not falling within sub-paragraph (a) above, where the body becomes entitled to income, where it so spends both the whole of the qualifying contribution and all of that income; c in a case not falling within either of sub-paragraphs (a) and (b) above, where the body so spends the whole of the qualifying contribution; or d where— i it transfers any qualifying contribution or income derived therefrom to another approved body, and ii that transfer is subject to a condition that the sum transferred shall be spent only in the course or furtherance of that other body’s approved objects. 3 Any approval, or revocation of such approval, by the Commissioners or the regulatory body shall be given by notice in writing to the body affected and shall take effect from the date the notice is given or such later date as the Commissioners or, as the case may be, the regulatory body may specify in it. Entitlement to credit 31 1 Subject to the following provisions of this regulation, an entitlement to credit arises under this Part in respect of qualifying contributions made by registered persons. 2 Subject to paragraph (3) below, a person shall be entitled to credit in respect of 90 per cent. of the amount of each qualifying contribution made by him in any accounting period; and for this purpose a qualifying contribution made— a in one accounting period; b before the return for the previous accounting period has been made; and c before the period within which that return is required to be made has expired, shall be treated as having been made in the accounting period mentioned in sub-paragraph (b) above (and not in the accounting period in which it was in fact made). 3 In respect of the qualifying contributions made in each contribution year, a person shall not be entitled to credit of an amount greater than 5.3 per cent. of his relevant tax liability. 4 For the purpose of paragraphs (2) and (3) the contribution year of a person is his first contribution year and then each period of 12 months beginning on 1st April. 5 The reference in paragraph (4) to the first contribution year of a person is a reference to the period beginning with his effective date of registration and ending on the day immediately preceding the first day of the next contribution year. 6 Where one contribution year ends and another contribution year begins in an accounting period, the amount of any qualifying contribution which, by virtue of paragraph (2), is treated as made in that period shall be apportioned, in accordance with paragraph (6A), between those contribution years. 6A The apportionment shall be on the basis of either— a the number of days of the accounting period that fall before 1st April and the number of days that fall on and after that day; or b the amount of tax charged on taxable disposals made in the accounting period before 1st April and the amount of tax charged on taxable disposals made in that period on and after that day, whichever the registered person may choose. 6B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Subject to paragraph (10) below, the reference in paragraph (3) above to the relevant tax liability of a person is a reference to the aggregate of— a the tax payable by him, if any, in respect of the accounting period in relation to which that liability falls to be determined; and b the tax payable by him, if any, in respect of any earlier accounting period or periods which fall within the same contribution year as that accounting period; and where in respect of any accounting period he is entitled to a payment under regulation 20 the aggregate of the tax payable by him in respect of the accounting periods mentioned in sub-paragraphs (a) and (b) above shall be reduced by the amount of that payment. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 For the purposes of paragraph (7) above any entitlement to credit arising under this Part shall be disregarded in determining the tax payable by a person in respect of any period. Qualifying contributions 32 1 Subject to paragraph (1A), a payment is a qualifying contribution if — a it is made by a registered person to an approved body; b it is made subject to a condition that the body shall spend the sum paid or any income derived from it or both only in the course or furtherance of its approved objects; c the requirements of paragraphs (2) to (2B) below have been complied with in relation to that payment; and d it is not repaid to him , or a contributing third party, in the same accounting period as that in which it was made. 1A A payment is not a qualifying contribution if it is an investment contribution. 2 A person claiming credit arising under this Part shall make a record containing the following information— a the amount and date of each payment he has made to an approved body; b the name and enrolment number of that body; c the name and address of any contributing third party; and d the amount of the payment made or to be made by the contributing third party and the date, or as the case may require, dates on which payment of the whole or any part of that amount— i was received, or ii is expected to be received 2A A person claiming credit under this Part for a contribution in relation to which there is a contributing third party shall have provided to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners the following information— a the name and address of the contributing third party; b the amount of the payment made or to be made by the contributing third party and the date, or as the case may require, dates on which payment of the whole or any part of that amount— i was received, or ii is expected to be received; c the enrolment number of the approved body to whom the contribution was made. 2B A person claiming credit under this Part for a contribution in relation to which there is a contributing third party shall have informed the approved body to which the contribution is made of the name and address of the contributing third party. 3 For the purposes of this Part where any qualifying contribution or income derived therefrom is transferred to a body as described in regulation 30(2)(d)— a the body to whom the sum is transferred shall be treated as having received qualifying contributions of the amount concerned; and b that body shall be treated as having received those qualifying contributions from the registered person or persons who originally paid them (but this shall not give rise to any further entitlement to credit in respect of those contributions). Bodies eligible for approval 33 1 A body is eligible to be approved if— a it is— i a body corporate, or ii a trust, partnership or other unincorporated body; b its objects are or include any of the objects within paragraph (2) below (approved objects); c it is precluded from distributing and does not distribute any profit it makes or other income it receives; d it applies any profit or other income to the furtherance of its objects (whether or not approved objects); e it is precluded from applying any of its funds for the benefit of any of the persons— i who have made qualifying contributions to it, or ii who were a contributing third party in relation to such contributions, except that such persons may benefit where they belong to a class of persons that benefits generally; ... f it is not controlled by one or more of the persons and bodies listed in paragraphs (1A) and (1B) below; g none of the persons or bodies listed in paragraph (1B) below is concerned in its management; and h it pays to the regulatory body an application fee of £100 or such lesser sum as the regulatory body may require. 1A The persons and bodies mentioned in paragraph (1)(f) above are: a a local authority; b a body corporate controlled by one or more local authorities; c a registered person; d a person connected with any of the persons or bodies mentioned in sub-paragraphs (a) to (c) above. 1B The persons and bodies mentioned in paragraph 1(f) and (g) above are: 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); b a person who has been convicted of an indictable offence; 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 ; d a person connected with any of the persons or bodies mentioned in sub-paragraphs (a) to (c) above; e a person who is incapable by reason of mental disorder. 1C For the purpose of paragraph 1(B)(e) above, a person shall be treated as incapable by reason of mental disorder where— 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; b in Scotland, the court has appointed a curator bonis, tutor or judicial factor; or 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), but 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. 2 The objects of a body are approved objects insofar as they are any of the following objects— 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— i reclamation, remediation or restoration; or ii any other operation intended to facilitate economic, social or environmental use; but this is subject to paragraph (3) below; 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— i any operation intended to prevent or reduce any potential for pollution; or ii any operation intended to remedy or mitigate the effects of any pollution that has been caused, but this is subject to paragraph (3) below; c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d where it is for the protection of the environment, the provision, maintenance or improvement of— i a public park; or ii another public amenity, in the vicinity of a landfill site, provided the conditions in paragraph (6) below are satisfied; da where it is for the protection of the environment, and subject to paragraph (3A) below, the conservation or promotion of biological diversity through– i the provision, conservation, restoration or enhancement of a natural habitat; or ii the maintenance or recovery of a species in its natural habitat, on land or in water situated in the vicinity of a landfill site; e where it is for the protection of the environment, the maintenance, repair or restoration of a building or other structure which— i is a place of religious worship or of historic or architectural interest, ii is open to the public, and iii is situated in the vicinity of a landfill site, provided the conditions in paragraph (6) below are satisfied; f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. 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— 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; b involves works which are required to be carried out by a notice or order within paragraph (4) below; or c is wholly or partly required to be carried out by a relevant condition. 3A An object shall not be, or shall no longer be, regarded as falling within paragraph (2)(da) above if it involves works which– a are required to be carried out by a notice or order within paragraph (4) below; 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; c are required to be carried out in accordance with an agreement made under section 15 of the Countryside Act 1968; 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; e are wholly or partly required to be carried out by a relevant condition; or f are carried out with a view to profit. 4 The notices and order mentioned in paragraph (3) above are— a a works notice served under section 46A of the Control of Pollution Act 1974 ; b an enforcement notice served under section 13 of the Environmental Protection Act 1990 ; c a prohibition notice served under section 14 of the Environmental Protection Act 1990; d an order under section 26 of the Environmental Protection Act 1990; e a remediation notice served under section 78E of the Environmental Protection Act 1990 ; f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g a works notice served under section 161A of the Water Resources Act 1991 ; h an enforcement notice served under regulation 36 of the Environmental Permitting (England and Wales) Regulations 2016 ; i a suspension notice served under regulation 37 of those Regulations; or j an order under regulation 44 of those Regulations. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 The conditions mentioned in sub-paragraphs (d) and (e) of paragraph (2) above are— 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 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. 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— a the use of qualifying contributions in paying the running costs of the body, but this is subject to paragraph (8) below; b ... the use of qualifying contributions in paying a contribution to the running costs of the regulatory body. 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. 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— 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; b in the case of a body which is a trust or a partnership, where— i the person, taken together with any nominee of his, or ii any nominee of the person, taken together with any nominee of that nominee or any other nominee of the person, forms a majority of the total number of trustees or partners, as the case may be; c in the case of any other body, where the person, whether directly or through any nominee, has the power— i to appoint or remove any officer of the body; ii to determine the objects of the body; iii to determine how any of the body’s funds may be applied. 10 For the purposes of paragraphs (3) , (3A) and (6) above a condition is relevant if it is— 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 b a term of an agreement made under— i section 106 of the Town and Country Planning Act 1990, ii section 75 of the Town and Country Planning (Scotland) Act 1997, or iii article 40 of the Planning (Northern Ireland) Order 1991, to which such a person is a party. 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. 12 For the purposes of paragraph (11) work is to be regarded as being carried out either— 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, 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 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. Obligations of approved bodies 33A 1 An approved body shall— a continue to meet all the requirements of regulation 33 above; aa comply with such conditions as the regulatory body may impose from time to time under regulation 34(1)(aa) (including any conditions varied under regulation 34(1)(ab)); b apply qualifying contributions and any income derived therefrom only to approved objects; c not apply any of its funds for the benefit of any of the persons who have made qualifying contributions to it or who were contributing third parties in relation to such contributions (except to the extent that they benefit by virtue of belonging to a class of persons that benefits generally); d make a record of each of the following matters and retain that record for the record retention period — i the name, address and registration number of each registered person making a qualifying contribution to the body; ii the name and address of any contributing third party in relation to a qualifying contribution received by the body; iii the amount and date of receipt of each qualifying contribution and the amount and date of receipt of any income derived therefrom; iv in the case of a transfer of the whole or part of any qualifying contribution or income derived therefrom to or from the body, the date of the transfer, the amount transferred, the name and enrolment number of the body from or, as the case may require, to which it was transferred, the name, address and registration number of the person who made the qualifying contribution and the name and address of any contributing third party in relation to the qualifying contribution; v in respect of each qualifying contribution and any income derived therefrom, including any such amount transferred to the body by another approved body, the date of and all other details relating to its expenditure; e provide the following information to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners within 7 days of the receipt by it of any qualifying contribution— i the amount of the contribution; ii the date it was received; iii the name and registration number of the person making the contribution; iv the name and address of any contributing third party in relation to the contribution notified to it by virtue of regulation 32(2B) above; f notify the regulatory body within seven days of any transfer by that approved body of qualifying contributions or of income derived therefrom of— i the date of the transfer; ii the enrolment number of the approved body by ... which the transfer was made; iii the amount transferred; iv the name and registration number of the person who made the qualifying contribution; v the name and address of any contributing third party in relation to the contribution; and vi the approved objects to which the transferred funds are to be applied; g a request for such information or access made during the record retention period h submit to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners within 28 days of the end of the relevant period determined in accordance with paragraph (2) below details of— i qualifying contributions and any other income or profit whatsoever received by it, ii any expenditure made by it during the period, and iii any balances held by it at the end of the period; ha submit to the regulatory body at its request, not later than the day specified in paragraph (3), so many of the following details as it requires at any time during the relevant period— i qualifying contributions and any other income or profit whatsoever received by it during the period, ii any expenditure made by it during the period, and iii any balances held during the period; hb if the Commissioners are performing the functions specified in regulation 34(1) instead of the regulatory body, submit, at their request, not later than the day specified in paragraph (3), so many of the following details as they may require at any time during the relevant period— i qualifying contributions and any other income or profit whatsoever received by it during the period, ii any expenditure made by it during the period, and iii any balances held during the period; i submit to the regulatory body at its request, not later than the fourteenth day following the day on which the request is made , independently audited financial accounts for the approved body’s last financial year; but such a request may not be made earlier than 10 months following the end of that financial year; and j pay to the regulatory body an amount equal to 5 per cent. of each qualifying contribution it receives, or such lesser amount as the regulatory body may require, towards its running costs within 14 days of receipt of a demand for payment. 2 For the purposes of paragraphs (1)(h), (1)(ha) and (1hb) the relevant period in respect of an approved body is— a in the case of the first such period, the period commencing with the date on which the body was approved and ending on the following 31st March; and b in the case of subsequent periods, the period of 12 months commencing with the day after the end of the first or, as the case may require, a subsequent period. 3 The day referred to in paragraphs (1)(ha) and (1)(hb) is the twenty-eighth day following the day on which a request is made. 4 Where an approved body submits details in accordance with a request made under paragraph (1)(ha) or paragraph (1)(hb) the requirement in paragraph (1)(h) shall not apply in respect of those details. 5 In paragraph (1)(d) and (g), the “record retention period” is the period of six years beginning with the day on which the record is made. Functions of the regulatory body 34 1 The regulatory body— a shall, on application being made to it by a body which is eligible to be approved under regulation 33 above, approve that body; aa may— i at the time a body is approved, or ii subsequently, by notice delivered to that body, impose such conditions as it sees fit; ab may, by notice delivered to a body, vary or revoke any condition of the approval; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ee shall revoke the approval of any body which applies for its approval to be revoked; f shall maintain a roll of bodies which it has approved; g shall allocate an identifying number (the enrolment number) to each such body; h shall remove from the roll any body whose approval has been revoked under sub-paragraph (ee) or regulation 35(1)(h) ; i shall satisfy itself, by reference to such records or other documents or information it thinks fit, that the qualifying contributions received by the body have been spent by it only in the course or furtherance of its approved objects; ... j shall publish information regarding which bodies it has approved and which approvals has been revoked under sub-paragraph (ee) or regulation 35(1)(h) ; ... k shall, when notified by an approved body of the transfer to or by it of the whole or part of a qualifying contribution or of income derived therefrom, notify the registered person who made the qualifying contribution, and any contributing third party in relation to it, of— i the date of the transfer, ii the name and enrolment number of the body by or, as the case may require, to whom the transfer was made; iii the amount transferred; and iv the approved objects to which the transferred funds are to be applied ; and l shall comply with such conditions as the Commissioners may impose from time to time under regulation 35(1)(aa) (including any conditions varied under regulation 35(1)(ab)). 2 Where— a the Commissioners revoke their approval of the regulatory body without approving another body with effect from the day after the revocation takes effect; and b they have not given notice in writing to each body which has been enrolled (and which has not been removed from the roll), no later than the date such revocation takes effect, that they will be performing any of the functions specified in paragraph (1) above, the approval of all such bodies shall be deemed to have been revoked on the day the Commissioners revoked their approval. Functions of the Commissioners 35 1 The Commissioners— a may approve a body to carry out the functions prescribed by regulation 34(1) above; aa may— i at the time the body is approved, or ii subsequently, by notice delivered to that body, impose such conditions as they see fit; ab may, by notice delivered to the body, vary or revoke any condition of the approval; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c may revoke the approval; d shall not approve a body without first revoking the approval for any other body with effect from a time earlier than that for which the new approval is to take effect; e for any time as regards which no approval has effect, may perform any of the functions specified in regulation 34(1); f may disclose to the regulatory body information which relates to the tax affairs of registered persons and which is relevant to the credit scheme established by this Part; ... g having regard to any information received from the regulatory body, may serve notices under regulation 36; and h may, with respect to the approval of a body approved under regulation 34(1)(a), revoke that approval if the approved body fails to comply with any requirement of regulation 33A(1). 2 Without prejudice to the generality of paragraph (1)(c) above, the Commissioners may revoke their approval of the regulatory body where it appears to them necessary to do so for the proper operation of the credit scheme established by this Part. Repayment of credit 36 1 Where a person has benefited from an amount of credit to which he was entitled under this Part and the Commissioners serve upon him a notice in relation to a qualifying contribution paid to an approved body— a specifying that— i they are not satisfied that the contribution has been spent by the body only in the course or furtherance of its approved objects; or ii they are not satisfied that any income derived from the contribution has been so spent by the body; b specifying a breach of a condition to which the approval of the body was made subject and which occurred before the contribution was spent by the body; or c specifying that— i the approval of the body has been revoked; and ii the contribution had not been spent by the body before that revocation took effect, he shall repay to the Commissioners the credit claimed in respect of the qualifying contribution. 2 For the purpose of paragraph (1) above where— a repayment is required in relation to credit that has been claimed in respect of more than one qualifying contribution in an accounting period; and b regulation 31(3) applied so that the amount of credit was restricted, the person shall be deemed to have claimed credit in respect of such proportion of each contribution made in that accounting period as the total credit claimed in accordance with that regulation forms of the total of the contributions made. 3 Where— a a person has benefited from an amount of credit to which he was entitled under this Part; and b the whole or a part of the qualifying contribution in respect of which the entitlement to credit arose has been repaid to him or a person who was a contributing third party in relation to the qualifying contribution, he shall pay to the Commissioners an amount equal to 90 per cent. of the amount repaid to him or, as the case may require, to the contributing third party. 4 Paragraph (5) below applies where— a a person has benefited from an amount of credit to which he was entitled under this Part; and b he is entitled to a payment under regulation 20 in respect of a later accounting period in the same contribution year as the accounting period in respect of which that credit was claimed. 5 Where this paragraph applies the person shall pay to the Commissioners an amount equal to the difference between— a the aggregate of— i the amount of the credit from which he has benefited, and ii any other amounts of credit arising under this Part which he is or was entitled to claim, in respect of that contribution year; and b the amount of credit which he would have been entitled to claim if he had in fact claimed the aggregate amount mentioned in sub-paragraph (a) above in the return for the accounting period in respect of which he was entitled to the payment under regulation 20. 6 Where— a a person has benefited from an amount of credit to which he was entitled under this Part; b he acquires an asset from a body to which he has made a qualifying contribution for— i no consideration, or ii a consideration which is less than the open market value of the asset, he shall pay to the Commissioners an amount equal to 90 per cent. of the amount by which the open market value exceeds the consideration; but this is subject to paragraph (7) below. 7 A person required to pay an amount to the Commissioners by paragraph (6) above— a shall not be required to pay more than the total amount of relevant credit; b shall not be entitled to claim any further amounts of credit in respect of qualifying contributions made by him to the body in question on or after the date on which he acquired the asset. 8 For the purposes of paragraphs (6) and (7) above— a “asset” includes land, goods or services and any interest in any of these; b the open market value of an asset is the amount of the consideration in money that would be payable for the asset by a person standing in no such relationship with any person as would affect that consideration; c “relevant credit” means credit arising under this Part— i from which a person has benefited, and ii which has arisen in respect of qualifying contributions made by him to the body in question or treated by virtue of regulation 32(3) as having been received by that body from him. PART VIII LANDFILL INVOICES Contents of a landfill invoice 37 1 An invoice is a landfill invoice if it contains the following information: a an identifying number; b the date of its issue; c the date of the disposal or disposals in respect of which it is issued or, where a series of disposals is made for the same person, the dates between which the disposals were made; d the name, address and registration number of the person issuing it; e the name and address of the person to whom it is issued; f the weight of the material disposed of; g a description of the material disposed of; h the rate of tax chargeable in relation to the disposal or, if the invoice relates to more than one disposal and the rate of tax for each of them is not the same, the rate of tax chargeable for each disposal; i the total amount payable for which the invoice is issued; and j where the amount of tax is shown separately, a statement confirming that that tax may not be treated as the input tax of any person. 2 In paragraph (1)(j) above “input tax” has the same meaning as in section 24(1) of the Value Added Tax Act 1994 . PART IX TEMPORARY DISPOSALS Scope and effect 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disposals to be treated as exempt 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disposals to be treated as made at certain times 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART X CHAPTER I DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF AT A LANDFILL SITE Scope 41 This Chapter applies for the purpose of determining the weight of material comprised in a disposal at a landfill site ; and references in this Part to weight shall be construed as references to the weight of such material. Basic method 42 1 Except where regulation 43 or 44 applies and subject to paragraph (2) below, a registrable person shall determine weight by weighing the material concerned. 2 The weighing of the material shall be carried out at the time of the disposal; and for this purpose any time at which section 61 of the Act requires the disposal to be treated as made shall be disregarded. Specified methods 43 1 Except where regulation 44 applies, this regulation applies where the Commissioners have specified rules for determining weight in a notice published by them and not withdrawn by a further notice. 2 A specification made by the Commissioners as described in paragraph (1) above may make provision for— a the method by which weight is to be determined; b the time by reference to which weight is to be determined. 3 A specification made by the Commissioners as described in paragraph (1) above may provide— a that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification; b that it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals. 4 Where this regulation applies the registrable person shall determine weight in accordance with the rules in the specification (and not in accordance with the rule in regulation 42). Agreed methods 44 1 This regulation applies where— a the registrable person and an authorised person have agreed in writing that weight shall be determined in accordance with rules other than those described in regulation 42 or specified under regulation 43; and b a direction under paragraph (3) below has not been made. 2 Rules may be agreed under this regulation as regards— a the method by which weight is to be determined; b the time by reference to which weight is to be determined; c the discounting of water forming a constituent of material disposed of, but this is subject to paragraph (5) below. 3 Where rules have been agreed under this regulation and the Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason they may direct that the agreed rules shall no longer have effect. 4 Where this regulation applies the registrable person shall determine weight in accordance with the rules agreed (and not in accordance with the rule in regulation 42 or 43). 5 Subject to paragraphs (6) to (8) below, rules may be agreed regarding the discounting of water if, and only if— a no water is present in the material naturally and the water is present because— i it has been added for the purpose of enabling the material to be transported for disposal; ii it has been used for the purpose of extracting any mineral; or iii it has arisen, or has been added, in the course of an industrial process; or b the material is the residue from the treatment of effluent or sewage by a water treatment works. 6 Rules may not be agreed under paragraph (5) above where any of the material is capable of escaping from the landfill site concerned by leaching unless— a it is likely to do so in the form of water only; or b the leachate is to be collected on the site concerned and treated in order to eliminate any potential it has to cause harm. 7 Where the material falls within paragraph (5)(a) above rules may not be agreed under paragraph (5) above unless the total water which has been added, or (in a case falling within paragraph (5)(a)(iii) above) has arisen or has been added or both, constitutes 25 per cent. or more of the weight at the time of the disposal. 8 Where the material falls within paragraph (5)(b) above rules may not be agreed under paragraph (5) above except for the discounting of water which has been added prior to disposal (and not of water which is present in the material naturally). 9 For the purposes of paragraph (8) above any water which has been extracted prior to disposal shall be deemed to be water that has been added, except that where the water extracted exceeds the quantity of water added that excess shall be deemed to have been present naturally. CHAPTER II: DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF AT A PLACE OTHER THAN A LANDFILL SITE Scope 44A This Chapter applies for the purposes of determining the weight of material comprised in a taxable disposal at a place other than a landfill site. Method 44B 1 The weight of material disposed of at a place other than a landfill site is to be determined in accordance with the prescribed rules set out in paragraph (2) and references in this Chapter to weight shall be construed as references to the weight of such material. 2 The prescribed rules are that weight is to be determined— a i by reference to any records held by a taxable person relating to the volume of the material disposed of, provided that the Commissioners are reasonably satisfied as to the completeness and accuracy of those records; or ii by using any reasonable method of estimation of the volume of the material disposed of, including, but not limited to, the use of technology; b by applying a multiplier of 1.5 per cubic metre of material to its volume (whether determined under sub-paragraph (a)(i) or (ii)), in order to calculate its weight, expressed in tonnes (to one decimal place); c without any discounting of constituents (including water); d by reference to the material disposed of that is present at a place other than a landfill site at the time that the Commissioners carry out any inspection of that material, but they may also take into account— i such other information that they may obtain in relation to material disposed of at that place that is no longer present at the time of any inspection (including from records held by a taxable person); ii any information provided to them by an environmental regulator; and e by the Commissioners making such reasonable apportionment as they can in the circumstances between the weight of the material and the weight of any other material previously disposed of and assessed to tax under section 50A of the Act or paragraph 31 of Schedule 12 to the Finance Act 2018. PART XI SET-OFF OF AMOUNTS Landfill tax amount owed to Commissioners 45 1 Subject to regulation 47, this regulation applies where— a a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of landfill tax; and b the Commissioners are under a duty to pay to that person at the same time an amount or amounts in respect of any tax or taxes under their care and management. 2 Where the total of the amount or amounts mentioned in paragraph (1)(a) above exceeds the total of the amount or amounts mentioned in paragraph (1)(b) above, the latter shall be set off against the former. 3 Where the total of the amount or amounts mentioned in paragraph (1)(b) above exceeds the total of the amount or amounts mentioned in paragraph(1)(a) above, the Commissioners may set off the latter in paying the former. 4 Where the total of the amount or amounts mentioned in paragraph (1)(a) above is the same as the total of the amount or amounts mentioned in paragraph (1)(b) above, no payment need be made in respect of either. 5 Where this regulation applies and an amount has been set off in accordance with any of paragraphs (2) to (4) above, the duty of both the person and the Commissioners to pay the amount or amounts concerned shall be treated as having been discharged accordingly. 6 References in paragraph (1) above to an amount in respect of a particular tax include references not only to an amount of tax itself but also to amounts of penalty, surcharge or interest. 7 In this regulation “tax” includes “duty”. Landfill tax amount owed by Commissioners 46 1 Subject to regulation 47, this regulation applies where— a a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of any tax or taxes under their care and management; and b the Commissioners are under a duty to pay to that person at the same time an amount or amounts in respect of landfill tax. 2 Where the total of the amount or amounts mentioned in paragraph (1)(a) above exceeds the total of the amount or amounts mentioned in paragraph (1)(b) above, the latter shall be set off against the former. 3 Where the total of the amount or amounts mentioned in paragraph (1)(b) above exceeds the total of the amount or amounts mentioned in paragraph (1)(a) above, the Commissioners may set off the latter in paying the former. 4 Where the total of the amount or amounts mentioned in paragraph (1)(a) above is the same as the total of the amount or amounts mentioned in paragraph (1)(b) above, no payment need be made in respect of either. 5 Where this regulation applies and an amount has been set off in accordance with any of paragraphs (2) to (4) above, the duty of both the person and the Commissioners to pay the amount or amounts concerned shall be treated as having been discharged accordingly. 6 Paragraphs (6) and (7) of regulation 45 shall apply in relation to this regulation as they apply in relation to that regulation. No set-off where insolvency procedure applied 47 1 Neither regulation 45 nor 46 shall require any such amount as is mentioned in paragraph (1)(b) of those regulations (in either case, “the credit”) to be set against any such sum as is mentioned in paragraph (1)(a) of those regulations (in either case, “the debit”) in any case where— a an insolvency procedure has been applied to the person entitled to the credit; b the credit became due after that procedure was so applied; c the liability to pay the debit either arose before that procedure was so applied or (having risen afterwards) relates to, or to matters occurring in the course of— i the carrying on of any business; or ii in the case of any sum such as is mentioned in regulation 46(1)(b), the carrying out of taxable activities, at times before the procedure was so applied. 2 Subject to paragraph (3) below, the following are the times when an insolvency procedure is to be taken, for the purposes of this regulation, to have been applied to any person, that is to say— a when a bankruptcy order, winding-up order, ... or award of sequestration is made in relation to that person or that person enters administration ; b when that person is put into administrative receivership; c when that person, being a corporation, passes a resolution for voluntary winding-up; d when any voluntary arrangement approved in accordance with Part I or Part VIII of the Insolvency Act 1986 , or Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989 , comes into force in relation to that person; e when a deed of arrangement registered in accordance with ... Chapter I of Part VIII of that Order of 1989 takes effect in relation to that person; f when that person’s estate becomes vested in any other person as that person’s trustee under a trust deed. 3 References in this regulation, in relation to any person, to the application of an insolvency procedure to that person shall not include— a the making of a bankruptcy order, winding-up order, ... or award of sequestration or that person entering administration at a time when any such arrangements or deed as is mentioned in paragraph (2)(d) to (f) above is in force in relation to that person; b the making of a winding-up order at any of the following times— i immediately upon the appointment of the administrator ceasing to have effect ; ii when that person is being wound-up voluntarily; iii when that person is in administrative receivership; or c the making of an administration order in relation to that person at any time when that person is in administrative receivership. 4 For the purposes of this regulation a person shall be regarded as being in administrative receivership throughout any continuous period for which (disregarding any temporary vacancy in the office of receiver) there is an administrative receiver of that person, and the reference in paragraph (2) above to a person being put into administrative receivership shall be construed accordingly. PART XII DISTRESS AND DILIGENCE A48 In this Part— “Job Band” followed by a number between “1” and “12” means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise. Distress 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Diligence 49 In Scotland the following provisions shall have effect: a where the Commissioners are empowered to apply to the sheriff for a warrant to authorise a sheriff officer to recover any amount of tax or sum recoverable as if it were tax remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector or an officer of rank not below that of Job Band 7 ; b where during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987 the Commissioners are entitled as a creditor to do any act, then any such act, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector or an officer of rank not below that of Job Band 7 . New King’s Beam House, 22 Upper Ground, London SE1 9PJ D. J. Howard Commissioner of Customs and Excise 12th June 1996