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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Landfill Tax: penalty for failure to provide security

Paragraph 15(7) of Schedule 5 to the Finance Act 1996 provides

A person is guilty of an offence if he carries out taxable activities without giving security (or further security) he has been required to give under paragraph 31 below.

Paragraph 16(7) of Schedule 5 provides

A person guilty of an offence under paragraph 15(7) above is liable on summary conviction to a penalty of level 5 on the standard scale.

Under section 37 of the Criminal Justice Act 1982 (as amended by Section 17(1) of the Criminal Justice Act 1991), a penalty of level 5 is currently £5,000.