Finance Bill

House of Commons

Session 2008 - 09
Internet Publications
Other Bills before Parliament

Finance Bill

Finance Bill
Schedule 60 — Landfill tax: prescribed landfill site activities
418

45, means the period for which that certificate has effect as
varied;
“tonne of carbon dioxide equivalent” has the meaning given
in the Climate Change Act 2008.”
Part 2
5
Consequential amendments
2
Schedule 6 to FA 2000 is amended as follows.
3     (1)
Paragraph 40 (persons liable to account for levy) is amended as follows.
      (2)
In sub-paragraph (1), after “sub-paragraph (2)” insert “or (3)”.
      (3)
After sub-paragraph (2) insert—
10
    “(3)
In the case of levy charged on a taxable supply under paragraph
45B, the person liable to account for the levy is the operator of the
facility to which the supply was made.”
4
In paragraph 41(2A) (application of Part 7 where person liable to account
otherwise than by reference to accounting period), after “regulations under
15
sub-paragraph (1)(a)(ii) above” insert “or by virtue of paragraph 45B(8)”.
5
In paragraph 42 (amount payable by way of levy), after sub-paragraph (1)
insert—
   “(1A)
Sub-paragraph (1) is subject to paragraph 45B.”
6
In paragraph 44(2) (definition of “reduced-rate supply” to have effect subject
20
to paragraph 45), for “paragraph 45” substitute “paragraphs 45 and 45B”.
7
In paragraph 45A (deemed supplies), after sub-paragraph (2) insert—
    “(3)
This paragraph does not apply where a supply is treated as not
being a reduced-rate supply by virtue of paragraph 45B.”
8     (1)
Paragraph 91 (interpretation etc of Part 7 of the Schedule) is amended as
25
follows.
      (2)
In sub-paragraph (5) (modification of references to accounting periods in
case of levy due otherwise than by reference to such periods), after
“regulations under paragraph 41(1)(a)(ii)” insert “or by virtue of paragraph
45B(8)”.
30
9
In paragraph 147 (interpretation), in the definition of “reduced-rate supply”,
for “paragraph 45” substitute “paragraphs 45 and 45B”.
Schedule 60
Section 118

Landfill tax: prescribed landfill site activities
Introduction
35
1
Part 3 of FA 1996 (landfill tax) is amended as follows.

Finance Bill
Schedule 60 — Landfill tax: prescribed landfill site activities
419

Prescribed landfill site activities to be treated as disposals
2
After section 65 insert—
“65A
Prescribed landfill site activities to be treated as disposals
(1)
An order may prescribe a landfill site activity for the purposes of this
section.
5
(2)
If a prescribed landfill site activity is carried out at a landfill site, the
activity is to be treated—
(a)
as a disposal at the landfill site of the material involved in the
activity,
(b)
as a disposal of that material as waste, and
10
(c)
as a disposal of that material made by way of landfill.
(3)
Connected provision may be made by order.
(4)
Provision may be made under this section in such way as the
Treasury think fit.
(5)
An order under subsection (1) may prescribe a landfill site activity by
15
reference to conditions.
(6)
Those conditions may, in particular, relate to either or both of the
following—
(a)
whether the landfill site activity is carried out in a designated
area of a landfill site, and
20
(b)
whether there has been compliance with a requirement to
give information relating to—
(i)
the landfill site activity, or
(ii)
the material involved in the landfill site activity,

including information relating to whether the activity is
25
carried out in a designated area of a landfill site.
(7)
An order under this section—
(a)
may amend, or otherwise modify, this Part or any other
enactment relating to landfill tax, but
(b)
may not alter any rate at which landfill tax is charged.
30
(8)
Subsections (5) to (4) do not limit the generality of subsection (4).
(9)
In this section—
“connected provision” means provision which appears to the
Treasury to be necessary or expedient in connection with
provision made under subsection (1);
35
“designated area” means an area of a landfill site designated in
accordance with—
(a)
an order under this section, or
(b)
regulations under Part 1 of Schedule 5;
“landfill site activity” means any of the following descriptions
40
of activity, or an activity that falls within any of the following
descriptions—
(a)
using or otherwise dealing with material at a landfill
site;
(b)
storing or otherwise having material at a landfill site.”
45

Finance Bill
Schedule 60 — Landfill tax: prescribed landfill site activities
420

3
In section 71(7) (orders and regulations), after paragraph (c) insert—
“(ca)
an order under section 65A above which produces the result
that a landfill site activity which would not otherwise be
prescribed for the purposes of section 65A is so prescribed;
(cb)
an order under section 65A above which amends this Part or
5
any enactment contained in an Act;”.
Material temporarily held
4
Omit section 62 (taxable disposals: regulations about material temporarily
held at a landfill site).
Material at landfill sites
10
5
Part 1 of Schedule 5 (information) is amended as follows.
6
For the heading before paragraph 1 substitute—
“Information: general”
7
After paragraph 1 insert—
“Information: material at landfill sites
15
1A    (1)
Regulations may make provision about giving the Commissioners
information relating to material at a landfill site or a part of a
landfill site.
      (2)
Regulations under this paragraph may require a person to give
information.
20
      (3)
Regulations under this paragraph may—
(a)
require a person, or authorise an officer of Revenue and
Customs to require a person, to designate a part of a
landfill site (an “information area”), and
(b)
require material, or prescribed descriptions of material, to
25
be deposited in an information area.
      (4)
Regulations under this paragraph may make provision about
information relating to what is done with material.
      (5)
Sub-paragraphs (2) to (4) do not prejudice the generality of sub-
paragraph (1).”
30
8
For the heading before paragraph 2 substitute—
“Records: registrable persons”
9
After paragraph 2 insert—
“Records: material at landfill sites
2A    (1)
Regulations may require a person to make records relating to
35
material at a landfill site or a part of a landfill site.
      (2)
Regulations under this paragraph may make provision about
records relating to what is done with material.

Finance Bill
Schedule 60 — Landfill tax: prescribed landfill site activities
421

      (3)
Sub-paragraphs (2) to (7) of paragraph 2 apply in relation to
regulations under this paragraph as they apply in relation to
regulations under paragraph 2.
      (4)
But, in the application of paragraph 2(3)(a) in relation to
regulations under this paragraph, the reference to registrable
5
persons has effect as a reference to persons.”
Site restoration
10
Omit section 43C (site restoration).
11
In Part 1 of Schedule 5 (information), after paragraph 1A (inserted by
paragraph 7) insert—
10
“Information: site restoration
1B    (1)
Before commencing restoration of all or part of a landfill site, the
operator of the site must—
(a)
notify the Commissioners in writing that the restoration is
to commence, and
15
(b)
provide such other written information as the
Commissioners may require generally or in the particular
case.
      (2)
In this paragraph “restoration” means work, other than capping
waste, which is required by a relevant instrument to be carried out
20
to restore a landfill site to use on completion of waste disposal
operations.
      (3)
The following are relevant instruments—
(a)
a planning consent,
(b)
a waste management licence, and
25
(c)
a permit authorising the disposal of waste on or in land.”
Landfill tax returns
12
In section 49(b) (accounting for tax and time for payment), omit “as may be
prescribed”.
Commencement and savings
30
13    (1)
The repeal made by paragraph 10 comes into force on 1 September 2009.
      (2)
The amendment made by paragraph 11 (information about site restoration)
has effect in relation to restoration of landfill sites commencing on or after 1
September 2009.
      (3)
The repeal of section 62 made by paragraph 4, and the repeal in section 49
35
made by paragraph 12—
(a)
do not affect any regulations made under the repealed provisions
before the passing of this Act, and
(b)
do not prevent the powers conferred by the repealed provisions from
being used after the passing of this Act to revoke any regulations
40
made under the powers before that time.