From 28 July 2000, the responsibility for paying landfill tax rests not just with the owner of the land, but also with the site operator. Where the site operator and land owner are separate people, they are jointly and severally liable for the tax.
For these purposes, any person who controls what is dumped on the site is regarded as the operator, except that a person acting as an employee or agent is not liable.
If a person operates only part of a site, his liability is capped to disposals in that area.
Site operators have the same right to appeal against decisions as do land owners.
A site operator does not have to register separately from the land owner, but Customs must be notified when there is a separate site operator. The time limit is 30 days. Failure to notify attracts a penalty of £250. Notification should be sent to HM Customs & Excise, Central Collection Unit (LT), 8th Floor South Central, Alexander House, 21 Victoria Avenue, Southend-on-Sea SS99 1AY. Further details are available on Customs’ website at www.hmce.gov.uk.
[2000]