Landfill Tax - Chapter III of the Finance Act 1996.

A tax, to be known as landfill tax, shall be charged in accordance with this Part. The tax shall be under the care and management of the Commissioners of Customs and Excise. Tax shall be charged on a taxable disposal. A disposal is a taxable disposal if: (a) it is a disposal of material as waste; (b) it is made by way of landfill; and (c) it is made at a landfill site as defined in section 66. A disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land, which is a landfill site at the time of the disposal. The person liable to pay tax charged on a taxable disposal is the landfill site operator.