DMBM537220 - Debt and return pursuit - Landfill Tax (LT): earliest date for enforcement of an LT debt
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Most registered businesses render returns and pay tax quarterly. A return must be filed and tax paid by the last working day of the month following the end of the relevant accounting period by a registered person (Regulation 11 (2) and Regulation 15 of the Landfill Tax Regulations 1996 [S.I 1996/1527]). If the last working day falls on a weekend or public holiday the due date is brought forward to the last working day.
»Ê¹ÚÌåÓýapp Central Collection Unit (CCU LT) send out Landfill Tax returns to registered Landfill Taxpayers (Form LT100) approximately 10 days before the end of each accounting period. »Ê¹ÚÌåÓýapp CCU will issue a prime assessment 7 days after the due date if no return is received. »Ê¹ÚÌåÓýapp second and third assessments issued in any 12-months period will be inflated by 25% each time.
»Ê¹ÚÌåÓýapp preferred methods of payment are credit transfer or cheque. Payment may also be accepted in cash, Euro or direct debit.
»Ê¹ÚÌåÓýapp enforcement timetable for civil recovery of an LT debt is generally:
Tax shown as due on return made by a registered person |
Due date + 1 |
Assessment issued in absence of a return required from a registered person |
Issue date + 8 |
Assessment issued in the absence of an acceptable return from a registered person / officers� assessment |
46 days from date of issue |
Assessment reduced or increased on review or on appeal to tribunal |
31 days from the original date of issue |
Interest |
46 days from date of issue of interest notice |
Civil penalties |
46 days from date of issue of penalty |
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