The government announced in the budget that Landfill Tax will be extended to cover illegal waste sites from 1 April 2018.
Landowners will play a crucial role in stopping criminals illegally dumping material. Any material illegally dumped on land which remains in situ on 1 April 2018 or is dumped any day thereafter, will be liable to Landfill Tax. They will need to ensure that out all appropriate due diligence checks are carried out with people who can access the land or who are involved in the disposal of the waste.
To drive out illegitimate operators throughout the waste sector, anyone knowingly involved in the illegal disposal of the waste may also be liable to the tax and penalties alongside the person who actually dumps the material. Most landowners unwittingly find themselves victims in the illegal dumping of waste, and only where the landowner has been complicit in the activity will HMRC extend the liability to them.
Waste producers will also need to protect themselves from involvement in this charge to tax and penalties by ensuring that all appropriate due diligence checks are carried out when they are arranging the disposal of waste.
Please find attached a Landfill Tax brief which will provide you with more detail.