DMBM537245 - Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? Partners

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

We assume that the partnership is the waste-management licence/permit-holder and therefore the ‘person’ liable to pay the tax.

In the instance where a partnership is considered as the person to have made a disposal at an unauthorised waste site, knowingly caused, or knowingly permitted the disposal to be made then the partnership will be taken as the ‘person’ liable to pay the tax.

The procedure is as for VAT.