WASTE regulator DOMINIC McNABB
Dominic is an experienced solicitor in private practice with MJP solicitors. He has more than 20 years of experience defending both individuals and companies, in both criminal and regulatory legal-related matters.
07733 264226 |
dominic.mcnabb@
mjpsolicitors.co.uk LAW Working with the Landfill Tax
I WAS concerned to hear about a prosecution under the new legislation on Landfill Tax recently.
I had been discussing this with an environmental consultant recently who was unaware of the changes brought in and who obviously hadn’t read my earlier column in Skip Hire & Waste!
As readers will no doubt recall, the changes to Landfill Tax and its applicability to waste sites were proposed by HMRC and EA, in a joint attempt to try to establish whether material at a landfill site is a taxable disposal.
It appears that the prospect of using this legislation to secure prosecutions and then subsequent financial orders is a real risk going forward which the industry needs to be fully aware of.
In the consultation phase, it was proposed that material taken to a site and disposed of without a permit or licence (unless the operator proved they were undertaking an exempt activity) would be deemed to have been a disposal and liable to be taxed. This has now taken affect and operators need to be very careful not to fall foul of what could be deemed a disposal.
These changes mean operators face a
greater exposure to risk with serious financial repercussions for those who are prosecuted.
To protect themselves legally, there is a need for industry professionals to show documented evidence of their disposals - perhaps by a waste-specific checklist - to show due diligence and not just rely on duty of care obligations. Operators need a log and file of observations and documents rather than just the standard Waste Transfer Note (WTN).
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used to show such material accepted or disposed of has been reviewed and is considered either exempt or dealt with under the permit.
Of course, each case is unique. But keeping these records is not only a risk assessment ‒ it is also proof that they have a system for considering a deemed disposal, which could prove useful for defending themselves in case of prosecution.
I know some operators have become concerned with coding issues in respect of
It appears that the prospect of using this legislation to secure prosecutions and then subsequent financial orders is a real risk going forward.
construction waste and the descriptions which vary on the WTN . This is something which clearly needs some consideration if going to landfill or being used in some other process and it would be useful to hear from operators on
This could include a record of issues raised with other operators, enquiries on planning and even some consideration of potential regulatory position statements to show due diligence. In short, a better management system to show a method of careful consideration which can be
their thoughts here and the avoidance of falling foul of the Landfill Tax.
I am happy to provide advice on this and can even consider the use of specific methods and checks to assist operators if required.
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