New legislation introduced with effect from April 2018 has fundamentally changed the Landfill Tax regulations. All businesses are potentially in the scope of Landfill Tax if they allow their waste to be disposed of at unauthorised waste sites.

The legislation also brings hauliers, brokers and land owners within the scope of Landfill Tax if they are involved in the disposal of waste at an unauthorised waste site.

A HMRC’s webinar provided an overview of the workings of the new legislation and details what UK businesses should do to help protect themselves. Click here to register and view. HMRC only keep the recordings for a limited time, so this is your opportunity to catch up at your own convenience.

Tax and penalties of up to £178 per tonne can be charged on unauthorised disposals of waste, and this is retrospectively chargeable in some cases.

Agents can play a vital role in protecting their clients from the tax impact by explaining the rules to them and assisting in ensuring that waste contracts are with legitimate waste removal companies.