Find out who Landfill Tax applies to and how you can register or change your registration details.
Who should register
You need to register for Landfill Tax if you’re:
- the environmental permit holder of a landfill site
- currently carrying out, or intending to carry out, a disposal of material 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 trader
- limited company
- limited liability partnership (LLP) – each partner being liable for all the liabilities and obligations of the partnership for Landfill Tax
- unincorporated body
- local authority
When to register
You must register within 30 days of making taxable disposals, or you may get a penalty.
What you’ll need
You’ll need the:
- Companies House registration number (if this applies)
- Landfill Tax registration number (of previous owner, if this applies)
- VAT registration number (if this applies)
- Corporation Tax or Self Assessment Unique Taxpayer Reference
- details and Landfill Tax registration numbers of any other landfill businesses that the business directors, partners or the sole trader owner has been involved in within the past 2 years
You’ll also need to provide details for each site you operate or plan to operate, including:
- the site environmental permit number for each site – you’ll get this from your environmental regulator, and must either already have it or be in the process of applying for it before you register
- the site contact details
- an estimate in tonnes per year of the type of materials landfilled at the site (and if they are lower rated, standard rated or exempt)
- if you use a weighbridge to weigh materials at each site – if you do not do this you’ll need to contact HMRC to agree a different method for weighing materials
- who is liable to pay Landfill Tax – for example, if the controller rather than the site operator works out what materials are disposed of at each site
After registering, you’ll need to contact the Excise Team if:
- you are given an environmental site permit for any of the sites that you were previously in the process of applying for
- you were refused an environmental site permit for any of the sites you were previously in the process of applying for
Register as a limited company, sole trader, unincorporated body or local authority
To register, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.
Register for Landfill Tax using the online service.
You must include all sites that you operate when you register. If you operate more than 100 sites you’ll need to fill in paper forms to register.
Transfer a registration number for Landfill Tax
If you’re the new owner of a Landfill Tax registered business and wish to transfer the registration number to you, contact HMRC.
Register as a group
Group registration allows individual companies to account for Landfill Tax as part of a group, through one representative member.
To register you’ll need to fill in the register for Landfill Tax form (LT1) on-screen, print it off and post it to HMRC.
You’ll need to provide signatures for each member of the group.
Apply for Landfill Tax group treatment
Use form LT50 to set up a group or appoint a new representative member for an existing group.
Add or remove group member details for Landfill Tax
Use form LT51 to add or remove a Landfill Tax group member or change a member’s details.
Register as a partnership or LLP
To register as a partnership or LLP, you’ll need to:
- register using the online service – you’ll need a Government Gateway user ID and password, if you do not have a user ID you can create one when you register
- use form LT2 to tell HMRC about your partnership details and provide signatures for all members of the partnership – you’ll need to fill in the form on-screen, print it off and post it to HMRC
You must include all sites that you operate when you register.
Register as a trust or division
To register as a trust or division, contact HMRC to ask for the relevant registration forms.
If you need to fill in paper forms
You’ll need to fill in these forms fully before you can print them. You cannot save a partly completed form so get all your information together before you start to fill them in.
If you use assistive technology (like a screen reader) and need a version of this document in a more accessible format, email: firstname.lastname@example.org and tell us what format you need. You’ll need to print this form to fill it in.
Email HMRC to ask for these forms in Welsh (Cymraeg).
If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
Where to send your forms
Post your forms to HMRC.
After you’ve registered
When you’ve registered, we’ll send you a registration certificate and your 15 digit reference number. You must use this number for all future payments.
You must also:
Change your registration details
You’ll need to write to HMRC within 30 days if:
- your business details change
- you no longer intend to commercially carry out a disposal of material at a landfill site (deregister)
You can tell HMRC about changes to your sites online or using the paper form.
We may issue you a penalty if you do not tell us on time.