CH91800 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Landfill Tax - knowingly making, causing, or permitting a disposal of material at an unauthorised waste site
A person will be liable to a penalty from 1 April 2018 if they
- dispose of material, which is subject to Landfill Tax, at an unauthorised waste site, or
- cause or permit the disposal of material, that is subject to Landfill Tax, at an unauthorised waste site, and
- know that the material is being disposed of at an unauthorised waste site.
Unlike other wrongdoings, there is no penalty for non-deliberate behaviour, see CH93300. Wherever a person is liable to Landfill Tax as a result of a disposal made at an unauthorised waste site after 1 April 2018, they will also be liable for a wrongdoing penalty for deliberate or deliberate and concealed behaviour.
This wrongdoing penalty was introduced by Schedule 12 of Finance Act 2018 and came into effect for disposals taking place on or after 1 April 2018.
Example
From 1 April 2018, any person, including members of the public who have no direct involvement in the waste disposal industry are liable to a penalty if they knowingly dispose of, or arrange for the disposal of, material that is subject to Landfill Tax at an unauthorised waste site. This would include arranging for domestic or commercial waste to be disposed of in any place that is not a registered waste disposal site.
FA08/SCH41/PARA3A
FA18/SCH12