A clarification statement has been released on the landfill tax changes introduced in April 2018.
Earlier this year HM Revenue and Customs (HMRC) announced the changes to the landfill tax, which included an increase to £88.95 for standard rate material, as well as the introduction of the tax being applicable to unauthorised waste disposals.
For the unauthorised disposals, HMRC explained that as well as the person doing the tipping, a range of other people could be responsible. This includes any person who "knowingly causes or facilitates" the disposal - this also includes the waste broker or dealer involved in the deal, the waste hauler who transports the waste, the land owner, waste producer and company officer - they can all be held responsible under the recent changes.
HMRC explained that in order to avoid charges, people must check that the next waste holder is authorised to take the waste, on top of ensuring an accurate description of the waste is given when it is transferred to someone else.
Waste consultancy firm 360 Environmental, in the wake of the HMRC statement, warned that brokers, waste producers and landowners "could all be caught up" if they cannot demonstrate that they had taken the necessary reasonable steps under the Environmental Protection Act 1990.
