In line with other taxes, the landfill tax penalty regime is wide-ranging and complex. The main penalties are set out in this section.
Behaviour-based penalties
Behaviour-based penalties were introduced, effective from 1 April 2010, for errors in Landfill Tax Returns1 for failure to register or notify HMRC of a liability to register for landfill tax2.
In the event of a person making an error in a Landfill Tax return, a penalty is chargeable where the inaccuracy results in loss of tax to HMRC and where the behaviour causing the inaccuracy was either careless or deliberate. Not every inaccuracy will incur a penalty. A penalty is not due if a person takes reasonable care to complete a document correctly, even if it later turns out to be wrong.
The worse the behaviour, the more severe the potential penalty. So, the maximum penalty for a careless error is 30% of the tax unpaid. For a deliberate error, the
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Web page updated on 17 Mar 2025 14:11