Guidance

Landfill Tax: register and change your details

Find out how to register or change your registration details for Landfill Tax.

Overview

You need to register for Landfill Tax if you’re the permit holder of a landfill site and are currently carrying out, or intending to carry out, disposal of material:

  • as waste
  • by way of landfill
  • at a landfill site that’s covered by a licence or permit under specific environmental legislation

It’s a taxable disposable even if you allow the site to be operated by someone else.

You can register as a:

  • sole proprietor
  • partnership – each partner being liable for all the liabilities and obligations of the partnership for Landfill Tax
  • limited company – in certain circumstances you can register as a group of companies or register different divisions of your company separately

When to register

You must register within 30 days of making taxable disposals, or you may get a penalty.

Registration forms

For all types of registration you need to complete :

If you operate more than one site, you must tell HMRC on the LT1A form as you must account for them under a single registration.

You may then need to complete other forms depending on your status.

Partnerships

Along with the 2 standard registration forms, complete form LT2: partnership details.

Groups

With group registration, you can register your company, alongside other individual companies, through one representative member.

Groups must account for all Landfill Tax on one return.

As part of the group you’re jointly and severally liable for any tax due from the representative member. The same applies to the other members.

For HMRC to approve a group registration, one of the companies, an individual, or a partnership must control all of them. The representative member must also have an established place of business in the UK.

To apply to set up a new Landfill Tax group or appoint a new representative member for an existing group use form LT50: apply for group treatment.

To provide details of all the members of a group, use form LT51: group member details.

Where to send your forms

Send all your forms to:

HM Revenue and Customs
Excise Processing Teams
BX9 1GL

Once you’re registered, HMRC will send you a certificate with your registration number. The certificate will also tell you when your Landfill Tax returns are due.

Change your Landfill Tax registration details

You should write to HMRC within 30 days if:

  • your business details change
  • you no longer intend to make taxable disposals (deregister)

You may get a penalty if you don’t notify HMRC on time.

Published 15 December 2014