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Environment taxes

Environment Taxes Lawyers

HMRC are responsible for a number of taxes whose specific aim is to achieve an environmental outcome:  the Landfill Tax aims to reduce the amount our society dumps into landfill, the Aggregates Levy aims to make the extraction of minerals from the ground more efficient, and the Climate Change Levy aims to reduce our greenhouse gas emissions.

For expert advice and representation in Tax Tribunal and the Courts from specialist environmental tax litigation solicitors and barristers contact the lawyers at Olliers Solicitors.

What is the Landfill Tax?

The Landfill Tax applies to taxable disposals at Landfill sites.  It was introduced by the Finance Act 1996 as a means of reducing harmful substances finding their way into our soil as a result of material being landfilled.

For specialist contentious tax advice about the Landfill Tax contact the solicitors at Olliers Solicitors today.

For the purposes of the Landfill Tax what is a Taxable Disposal?

A Taxable Disposal for the purposes of the Landfill Tax is the following:

  • A disposal of material as waste
  • It is made by way of landfill
  • It is made at a landfill site

Who pays Landfill Tax?

It is the Landfill Site Operator that pays the Landfill Tax.

To discuss any liability that you may have under the Finance Act 1996 relating to the Landfill Tax contact the lawyers at Olliers Solicitors for a confidential discussion.

What issues may be decided by the Tax Tribunals in relation to Landfill Tax?

The following issues have been raised by parties appearing before the Tax Tribunals:

  • Was there an intention to dispose of the materials as waste at a landfill site?
  • Who is the person disposing of the waste?
  • Does a temporary disposal create a liability to tax?
  • The circumstances in which detailed records need to be kept concerning the types of materials disposed of in a specified area
  • What are circumstances in which the exemptions from Landfill Tax are triggered under the Finance Act section 43?
  • What exactly is “Qualifying Material” leading to a reduced rate for the purposes of the Landfill Tax?
  • How do we determine weight for the purposes of the Landfill Tax?  Is the basic method, specified method, or the agreed method to apply?
  • What are the precise registration requirements for a landfill site operator?
  • What is the liability of a landfill site operator where the business is Transferred as a Going Concern?
  • What are the penalties for non-compliance with Landfill Tax laws?
  • When is a landfill site operator entitled to a tax credit after having removed materials from a landfill site?
  • When is a landfill site operator entitled to a tax credit as a consequence of suffering bad debts?

The lawyers at Olliers Solicitors have an immense amount of experience of dealing with commercial and tax disputes in the Tax Tribunals and the High Court.  This means the preparation and presentation of cases in Court.  Contact us today for an expert analysis of your Landfill Tax enquiry.

What is the Aggregates Levy?

Aggregates Levy is charged on the commercial exploitation of taxable aggregate.  Aggregates Levy was introduced by the Finance Act 2001 and is a on-time tax on the material extracted from the ground.

For specialist contentious tax advice about Aggregates Levy contact the solicitors at Olliers Solicitors today.

What is Aggregate?

For the purposes of Aggregates Levy this is defined as rock, gravel or sand together with substances that are incorporated or naturally occur mixed with them.

The following types of material fall within this definition:

  • Limestone
  • Granite
  • Clay
  • Slate
  • Coal
  • Shale
  • Certain industrial minerals

What is Exempt Aggregate?

There are a number of exemptions that include the following:

  • Aggregate that has previously been used for construction purposes
  • Aggregate removed from the ground on a building site, in the course of lawful excavations, in connection with the erection/modification of the building, and exclusively for laying foundations, pipe or cable.
  • Aggregate removed by dredging from a river, canal, watercourse, channel approach to a port or harbour, the purpose of which is to create, restore, improve or maintain the said water.
  • Aggregate excavated from the ground along a highway/proposed highway for the purpose of improving/maintaining/constructing the highway

In order to discuss whether you fall within the exemptions of the Aggregates Levy contact the specialist tax disputes lawyers at Olliers Solicitors.

What issues may be decided by the Tax Tribunals in relation to the Aggregates Levy?

The following issues have been raised by parties appearing before the Tax Tribunals:

  • What amounts to Commercial Exploitation of Aggregates Levy?
  • For the purposes of the Aggregates Levy what is an “exempt process”?
  • How do you ascertain the weight of aggregate for the purposes of the Aggregates Levy?
  • What are the Registration requirements for the purposes of the Aggregates Levy?
  • What is the liability to Aggregates Levy in the case of a Transfer as a Going Concern?
  • What happens to Aggregates Levy liability in the event of death, incapacity or the insolvency of a person registered to Aggregates Levy?
  • What are the obligations of a person registered for the purposes of Aggregates Levy to file Returns and keep Records?
  • What are the circumstances in which a a tax credit for Aggregates Levy can be claimed?

For comprehensive advice about Aggregates Levy contact the experienced tax solicitors and barristers at Olliers Solicitors.

What is the Climate Change Levy?

The Climate Change Levy is an indirect tax controlled by HMRC and was introduced as part of the UK’s legal obligations to reduce the emissions of greenhouse gasses.

It is a levy imposed upon taxable supplies of taxable commodities.  Climate Change Levy is governed by Schedule 6 of the Finance Act 2000.

The tax solicitors and counsel at Olliers Solicitors have  enormous experience of advising clients about indirect tax litigation including environment taxes.  Contact us today for a confidential conversation.

What are Taxable Supplies?

Taxable supplies for the purposes of Climate Change Levy are the following:

  • electricity by electricity utilities
  • gas by gas utilities
  • other supplies made in the course or furtherance of a business

Generally a taxable supply is anything other than an exempt or excluded supply.

What are taxable commodities?

Taxable commodities for the purposes of the Climate Change Levy are the following:

  • electricity
  • gas
  • petroleum gas
  • coal and lignite
  • coke
  • Petroleum coke

Some fuel commodities such as hydrocarbon oil, road fuel gas, and waste are not subject to the Climate Change Levy but they are significantly taxed by other means.

What issues may be decided by the Tax Tribunals in relation to the Climate Change Levy?

  • What exclusions apply to the Climate Change Levy for the purposes of liability?
  • What are the Climate Change Levy tax exemptions?
  • What is the significance of Combined Heat and Power Stations for the purposes of the Climate Change Levy?
  • Are renewable sources subject to Climate Change Levy?
  • What is the Time of Supply for the purposes of the Climate Change Levy?
  • How does the Carbon Price Support interact with the Climate Change Levy?
  • What are the Registration requirements for Climate Change Levy?
  • What are criminal penalties for evading Climate Change Levy?

Contact the specialist tax lawyers at Olliers Solicitors to discuss these questions and more.

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