Annex P
Letter to Mr J R Beggs
from Mr David McCauley, HM Customs and
Excise
BALLYRICKARD
ROAD
LANDFILL
SITE
LANDFILL
TAX
REGISTRATION
NUMBER
01254 7008 68000
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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