Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? Members of unincorporated associations

An unincorporated association is an association of persons not in partnership and not registered under any Act of Parliament (for example, the Friendly Societies Act 1992). It is not a legal entity separate from its members but it may be wound up as an unregistered company under Part V of the Insolvency Act 1986 if its constitution and rules provide for it to be so wound up.

Regulation 8 (1) of the Landfill Tax Regulations 1996, provides:

“Where anything is required to be done by or under the Act

(whether by these Regulations or otherwise) by or on behalf of an unincorporated body other than a partnership

it shall be the joint and several responsibility of

(a) every member holding office as president, chairman, treasurer, secretary or any similar office; or,

(b) if there is no such office, every member holding office as a member of a committee by which the affairs of the body are managed; or

(c) if there is no such office, every member

but subject to paragraph (2) below, if it is done by any of the persons referred to above that shall be sufficient compliance with any such requirement.”

The liability under Regulation 8 (1) includes a responsibility to pay and account fortax properly. However, as a matter of policy do not attempt the bankruptcy of any memberfor the non-payment of association debts.

Unregistered, unauthorised sites that are not landfill sites

Any officer of body corporate or unincorporated association that makes the disposal or knowingly causes or knowingly permits the disposal to be made can be held liable to pay Landfill Tax due at a site that is not a landfill site.

For an unincorporated association this means:

  • an officer of the association
  • a member of the associations governing body
  • or a person that purports to act as any of the above persons.