HMRC have published guidance explaining when landfill tax may be payable on disposals at unauthorised sites. It explains who will be responsible for paying the landfill tax and how HMRC decide who is responsible for the waste. It also sets out the amount that is payable, and explains how waste disposed of at an unauthorised site can be reported to HMRC.
The guidance is available on the Gov.uk website.
Landfill tax is charged when waste is disposed of at a site operating with an environmental permit or licence from the relevant environmental authority. It is also charged when a disposal is made at an unauthorised site. This is a site which should have a permit or licence authorising disposals of waste but which does not have one.
Anyone who knowingly causes or permits the disposal at an unauthorised site may also be liable to pay the landfill tax.
Details of what constitutes a disposal at an unauthorised site is set out in section 24 of Notice LFT1: a general guide to Landfill Tax, which is also available on the Gov.uk website.