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DMBM450140 | Legislation: Environmental Taxes

From HM Revenue & Customs · Debt Management and Banking Manual

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Aggregate Levy

Debt type	Legislation	Description
Aggregates levy	Paragraph 1 of Schedule 5 to the Finance Act 2001	“Aggregates levy shall be recoverable as a debt due to the Crown.”
Assessment of amounts of levy due	Paragraph 2 (5) of Schedule 5 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable on the basis that it is an amount of aggregates levy due from him.”
Additional assessments	Paragraph 3 (2) of Schedule 5 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable on the basis that it is an amount of aggregates levy due from him.”
Assessments to interest	Paragraph 12 (3) of Schedule 5 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were aggregates levy due from him.”
Assessment for excessive repayment of tax or interest	Paragraph 5 (2) of Schedule 8 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under paragraph 3 or 4 above, it shall be recoverable as if it were aggregates levy due from him.”
Interest on overpayments	Paragraph 7 (3) of Schedule 8 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable as if it were aggregates levy due from him.”
Civil penalties	Paragraph 2 (4) of Schedule 10 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were aggregates levy due from him.”
Assessments to penalty interest on unpaid penalties	Paragraph 7 (3) of Schedule 10 to the Finance Act 2001	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were aggregates levy due from him.”

Landfill Tax

Debt type	Legislation	Description
Landfill Tax	Paragraph 11 of Schedule 5 to the Finance Act 1996	“Tax due from any person shall be recoverable as a debt due to the Crown.”
Incorrectly charged LT	Paragraph 44 of Schedule 5 to the Finance Act 1996	“ (1) Where - (a) a registrable person issues an invoice showing an amount as tax chargeable on an event, and (b) no tax is in fact chargeable on the event, an amount equal to the amount shown as tax shall be recoverable from the person as a debt due to the Crown. (2) Where (a) a registrable person issues an invoice showing an amount as tax chargeable on a taxable disposal, and (b) the amount shown as tax exceeds the amount of tax in fact chargeable on the disposal, an amount equal to the excess shall be recoverable from the person as a debt due to the Crown. (3) References in this paragraph to an invoice are to any invoice, whether or not it is a landfill invoice within the meaning of section 61 of this Act.”
Assessments: Registered persons	S.50 (7) of the Finance Act 1996	“Where an amount has been assessed and notified to any person under subsection (1) and (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.”
Assessments: Unregistered persons	S.50 A(6) of the Finance Act 1996 (as amended)	“Where an amount has been assessed and notified to a person under this section it shall be deemed to be an amount of tax due from the person and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.”
Penalties and interest: Registered persons	Paragraph 32 (8) of Schedule 5 to the Finance Act 1996	“Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable as if it were tax due from him unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.”

Climate Change Levy

Debt type	Legislation	Description
CCL	Paragraph 77 of Schedule 6 to the Finance Act 2000	Levy shall be recoverable as a debt due to the Crown.
Assessment for excessive repayment	Paragraph 69 (2) of Schedule 6 to the Finance Act 2000	Where an amount has been assessed and notified to any person under paragraph 67 or 68, it shall be recoverable as if it were levy due from him.
Assessments to interest	Paragraph 71 (3) of Schedule 6 to the Finance Act 2000	Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable as if it were levy due from him.
Assessment of amounts of levy due	Paragraph 78 (5) of Schedule 6 to the Finance Act 2000	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable on the basis that it is an amount of levy due from him.”
Additional assessments	Paragraph 79 (2) of Schedule 6 to the Finance Act 2000	“Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable on the basis that it is an amount of levy due from him.”
Penalty interest	Paragraph 88 (3) of Schedule 6 to the Finance Act 2000	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were levy due from him.”
Civil penalties	Paragraph 106 (4) of Schedule 6 to the Finance Act 2000	“Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were levy due from him.”
Assessments to penalty interest on unpaid penalties	Paragraph 111 (3) of Schedule 6 to the Finance Act 2000	Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were levy due from him.