DMBM537245 - Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? Partners

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We assume that the partnership is the waste-management licence/permit-holder and therefore the ‘person’ liable to pay the tax.

In the instance where a partnership is considered as the person to have made a disposal at an unauthorised waste site, knowingly caused, or knowingly permitted the disposal to be made then the partnership will be taken as the ‘person’ liable to pay the tax.

The procedure is as for VAT.