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HMRC toughens Landfill Tax rules
HRH The Prince of Wales launches Farm Resilience Programme at Louth Livestock Market
Landfill Tax has changed to tackle unauthorised waste sites and stop them undercutting legitimate businesses .
F armers and other landowners need to be aware of their responsibilities before renting land to an operator dealing with waste and should check before signing a contract that it complies with environmental regulations . Any person or business that makes a disposal at an unauthorised waste site in England and Northern Ireland , or knowingly causes or permits the disposal , may be jointly and severally liable for Landfill Tax . They could also face a penalty of up to 100 % of the tax due , or face criminal prosecution .
The tax also applies to any material still on an unauthorised waste site which was disposed there before the change but HM Revenue and Customs ( HMRC ) is allowing those involved until 1 May to come clean about these disposals in order to avoid a penalty on top of the tax due .
Landowners who are unknowingly involved in the disposal will be protected as long as they take all reasonable steps to make sure it does not happen on their land .
Where a farmer has had material dumped on their land without their knowledge they will not be liable to pay the Landfill Tax . If a person rents out some of their land and takes reasonable steps to make sure the user of the land is dealing with waste appropriately , they will also not be liable the tax .
The changes , which came into force on 1 April , support the legitimate waste management industry and create a fairer tax system .
They will also deter the use of waste sites which require an environmental permit or licence for disposal but do not have one . These sites can cause significant environmental damage .
Dumping waste at an unauthorised waste site has always been an environmental crime but HMRC previously could not charge Landfill Tax on these disposals . With no Landfill Tax to pay , rogue operators were able to undercut legitimate operators and make significant profits at a cost to the environment .
HMRC has published updated guidance on GOV . UK which explains what these changes mean for businesses , landowners , and individuals involved in disposing of waste . It is important that landowners in England follow the requirements set out in the Department for Environment , Food and Rural Affairs ’ Waste Duty of Care Code of Practice and in Northern Ireland comply with the Department of Agriculture , Environment and Rural Affairs Waste Duty of Care Code of Practice .
If any waste is left abandoned the ultimate responsibility for it sits with the landowner but the Environment Agency works in partnership with those involved to create a realistic plan to reduce the impact on local residents and the environment .
The new legislation will only apply to England and Northern Ireland as the tax was devolved to Scotland on 1 April 2015 , and to Wales from 1 April 2018 .
HRH The Prince of Wales attended Louth Livestock Market , to announce that Louth will be a new location for year three of The Prince ’ s Farm Resilience Programme , and meet with key stakeholders involved in saving the mart .
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RH took the opportunity to announce that the Farm Resilience Programme , run by The Prince ’ s Countryside Fund , would be opening in Louth in September to support up to 20 local family livestock and dairy farms .
Held in 15 locations across the country annually , The Prince ’ s Farm Resilience Programme helps farming families to become more resilient and prepare for the future , through a series of business skills workshops led by leading agricultural consultancies . It will bring local farmers together in a network and help to further secure Louth market ’ s place as an essential rural hub for Lincolnshire .
Claire Saunders , Director of The Prince ’ s Countryside Fund said : “ We are so proud to be bringing The Prince ’ s Farm Resilience Programme here to Louth . Livestock farming , and farming families , are increasingly at risk but this programme of support ensures that the local rural economy can prosper , and as a result , vibrant rural communities can thrive . We would emphatically encourage farming families in the area to sign up when the programme starts in the autumn .”
HRH also met auctioneers and members of staff from businesses based at the livestock market , and heard of their efforts to save the market from closure in 2017 following a decade of uncertainty when the district council landlords had earmarked the site for a supermarket and offered the site for sale .
As a result of a community led campaign the district council and the auctioneers who run the market are now actively working together to ensure a sustainable and thriving market site with the rural community at its heart .
Simon Williams a partner with Louth Market Auctioneers said : “ 2017 was a tumultuous year for the market but we now look forward to a secure future . We thank The Prince of Wales and The Prince ’ s Countryside Fund from the bottom of our hearts , and we think it ’ s great that His Royal Highness could be here today to launch the Farm Resilience Programme . That he is prepared to travel to see us and meet those involved is a tremendous boost and one that will live long in the memory .”
Additionally , HRH met with four farmers who were previous beneficiaries of The Prince ’ s Countryside Fund ’ s grants programme , attendees of the Technology for Information Literacy Course run by the Grimsby Institute . The project helped farmers to improve their IT skills , furthering the success of their businesses by allowing them to improve their record keeping , communications , and marketing .
For more information on The Prince ' s Farm Resilience Programme , or to express your interest , please visit www . princescountrysidefund . org . u k / farmresilience
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