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LANDFILL TAX COMPLIANCE COST ASSESSMENT

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The compliance cost assessment (CCA) for landfill tax which was originally issued in November 1995 has been amended...
The compliance cost assessment (CCA) for landfill tax which was originally issued in November 1995 has been amended to reflect significant changes to the tax resulting from consultation carried out during the passage of the Finance Act 1996 and on the drafts of the secondary legislation.

These changes are the introduction of a scheme that allows tax-free areas to operate within licensed sites and further exemptions from the tax.

The exemptions are dredgings arising from the maintenance of inland waterways and harbours; naturally occurring waste materials arising from mining or quarrying operations; and waste resulting from the clearing up of historically contaminated land.

Amendments to the original CCA are side-barred in the new document which was published on 1 October 1996, the same day as the landfill tax was introduced.

All operators of landfill sites in the UK which are licensed under environmental law are required to notify Customs of their liability to register and account for the tax. The CCA focuses on the costs of complying with the obligations that the tax will impose on these businesses.

Copies of the document are available from: Bob Murray, HM Customs and Excise, Excise Policy Group A (Landfill Tax Policy Team), 3rd Floor West, Ralli Quays, 3 Stanley Street, Salford M60 9LA, tel 0161-827 0336, fax 0l6l-827 0322 or 0300.

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