Select Committee on Standards and Privileges Sixth Report

Annex P

Letter to Mr J R Beggs

from Mr David McCauley, HM Customs and Excise



I wish to confirm that you are still the licence holder for the above site. If this is the case, then changes need to be made in respect of the landfill tax registration.

We have allowed, as a temporary solution in the light of the operating practice adopted between yourself and Mr McKee, the registration of this site under the name of Mr D J McKee & Sons. Thus we have written confirmation from yourself, dated 21 August 1996, confirming this arrangement. Perhaps we did not make it fully clear at the time that this arrangement should have been adopted only as a temporary solution to the situation we found ourselves in.

I have to now formally advise that, if it is yourself who continues to hold the licence authorising disposal of waste to landfill at the above site, then it is you who is actually liable to be registered for landfill tax. You can of course still authorise Mr McKee to run the site and make the necessary returns on your behalf. However as the licence holder you ultimately have the responsibility to ensure payment of landfill tax for this site. This is of course assuming that as the current licence holder, you still have the intention of making taxable disposals on this site.

One other solution would be for you to obtain the necessary amendment to the current waste disposal licence, i.e. Mr McKee is named on the waste disposal licence as the licence holder.

I enclose the Notice LFT1 (a general guide to Landfill tax) and would refer you specifically to Section 11 where registration is covered. I also enclose forms LT1 and LT1A should you wish to register.

8 March 2001

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