DMBM537130 - Debt and return pursuit: Environmental Taxes: Aggregate Levy (AL): The effects of death or other incapacity on recovery action

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Death of a sole proprietor

The procedure is the same as for recovery of a VAT debt (see DMBM530310).

In relation to civil recovery action, see S8-25 Civil Recovery for further information.

Death of a partner

The procedure is the same as for the recovery of a VAT debt. (see DMBM530320).

Death of a company director

The procedure is the same as for the recovery of VAT. (see DMBM530330).

Death of key personnel

The procedure is the same as for the recovery of VAT (see DMBM530340).

Physical incapacity of a registered person

The procedure is the same as for the recovery of VAT. (see DMBM530350).

Mental incapacity of a registered person

The procedure is the same as for the recovery of VAT. (see DMBM530360).