The Landfill Tax Regulations 1996

Bodies eligible for approval

33.—(1) A body is within this regulation if—

(a)it is—

(i)a body corporate, or

(ii)a trust, partnership or other unincorporated body;

(b)its objects are or include any of the objects within paragraph (2) below (approved objects);

(c)it is precluded from distributing and does not distribute any profit it makes or other income it receives;

(d)it applies any profit or other income to the furtherance of its objects (whether or not approved objects);

(e)it is precluded from applying any of its funds for the benefit of any of the persons who have made qualifying contributions to it, except that such persons may benefit where they belong to a class of persons that benefits generally; and

(f)it is not controlled by one or more—

(i)local authorities,

(ii)bodies corporate controlled by one or more local authorities, or

(iii)registered persons.

(2) The objects of a body are approved objects insofar as they are any of the following objects—

(a)in relation to any land the use of which for any economic, social or environmental purpose has been prevented or restricted because of the carrying on of an activity on the land which has ceased—

(i)reclamation, remediation or restoration; or

(ii)any other operation intended to facilitate economic, social or environmental use;

but this is subject to paragraph (3) below;

(b)in relation to any land the condition of which, by reason of the carrying on of an activity on the land which has ceased, is such that pollution (whether of that land or not) is being or may be caused—

(i)any operation intended to prevent or reduce any potential for pollution; or

(ii)any operation intended to remedy or mitigate the effects of any pollution that has been caused,

but this is subject to paragraph (3) below;

(c)for the purpose of encouraging the use of more sustainable waste management practices—

(i)research and development;

(ii)education; or

(iii)collection and dissemination of information about waste management practices generally;

(d)where it is for the protection of the environment, the provision, maintenance or improvement of—

(i)a public park; or

(ii)another public amenity,

in the vicinity of a landfill site, provided the conditions in paragraph (6) below are satisfied;

(e)where it is for the protection of the environment, the maintenance, repair or restoration of a building or other structure which—

(i)is a place of religious worship or of historic or architectural interest,

(ii)is open to the public, and

(iii)is situated in the vicinity of a landfill site,

provided the conditions in paragraph (6) below are satisfied;

(f)the provision of financial, administration and other similar services to bodies which are within this regulation and only such bodies.

(3) An object shall not be, or shall no longer be, regarded as falling within paragraph (2)(a) or (b) above if the reclamation, remediation, restoration or other operation—

(a)is such that any benefit from it will accrue to any person who has carried out or knowingly permitted the activity which has ceased;

(b)involves works which are required to be carried out by a notice or order within paragraph (4) below; or

(c)is wholly or partly required to be carried out by a relevant condition.

(4) The notices and order mentioned in paragraph (3) above are—

(a)a works notice served under section 46A of the Control of Pollution Act 1974(1);

(b)an enforcement notice served under section 13 of the Environmental Protection Act 1990(2);

(c)a prohibition notice served under section 14 of the Environmental Protection Act 1990;

(d)an order under section 26 of the Environmental Protection Act 1990;

(e)a remediation notice served under section 78E of the Environmental Protection Act 1990(3);

(f)an enforcement notice served under section 90B of the Water Resources Act 1991(4);

(g)a works notice served under section 161A of the Water Resources Act 1991(5);

(5) In paragraph (2)(c) above “waste management practices” includes waste minimisation, minimisation of pollution and harm from waste, reuse of waste, waste recovery activities and the clearing of pollutants from contaminated land.

(6) The conditions mentioned in sub-paragraphs (d) and (e) of paragraph (2) above are—

(a)in a case falling within sub-paragraph (d), that the provision of the park or amenity is not required by a relevant condition; and

(b)in a case falling within either of those sub-paragraphs, that the park, amenity, building or structure (as the case may be) is not to be operated with a view to profit.

(7) Where the objects of a body are or include any of the objects set out in paragraph (2) above, the following shall also be regarded as objects within that paragraph—

(a)the use of qualifying contributions in paying the running costs of the body, but this is subject to paragraph (8) below;

(b)where the regulatory body has made the approval of the body subject to a condition to that effect, the use of qualifying contributions in paying a contribution to the running costs of the regulatory body.

(8) The use of qualifying contributions in paying the running costs of the body shall only be regarded as an approved object if the body determines so to use no more than such proportion of the total of qualifying contributions, together with any income derived from them, (or, in the case of a contribution within regulation 30(2)(a), only that income) as the proportion of that total forms of the total funds at its disposal and does not in fact use a greater amount.

(9) For the purposes of paragraph (1) above a local authority, body corporate or registered person (in each case, “the person”) shall be taken to control a body where—

(a)in the case of a body which is a body corporate, the person is empowered by statute to control that body’s activities or if he is that body’s holding company within the meaning of section 736 of the Companies Act 1985(6), and an individual shall be taken to control a body corporate if he, were he a company, would be that body’s holding company within the meaning of that Act;

(b)in the case of a body which is a trust or a partnership, where—

(i)the person, taken together with any nominee of his, or

(ii)any nominee of the person, taken together with any nominee of that nominee or any other nominee of the person,

forms a majority of the total number of trustees or partners, as the case may be;

(c)in the case of any other body, where the person, whether directly or through any nominee, has the power—

(i)to appoint or remove any officer of the body;

(ii)to determine the objects of the body;

(iii)to determine how any of the body’s funds may be applied.

(10) For the purposes of paragraphs (3) and (6) above a condition is relevant if it is—

(a)a condition of any planning permission or other statutory consent or approval granted on the application of any person making a qualifying contribution to the body, or

(b)a term of an agreement made under section 106 of the Town and Country Planning Act 1990(7) to which such a person is a party.