New law: Landowners’ liabilities increase under new waste management and disposal laws

Owners of land should ensure waste is not, and will not be, stored illegally on their land by their tenants or other occupiers, even if brought onto that land legally, and all businesses should ensure they only deposit waste at permitted sites or they may have to pay landfill tax, as a result of new changes to environmental waste rules.

Previously, it was a crime to dispose of material at an unauthorised waste site – a site with no environmental disposal permit or licence - by, for example, flytipping there, but no landfill tax was payable.

From 1 April 2018 landfill tax does become payable in England and Northern Ireland for illegal waste disposal at unauthorised sites. The tax is payable by anyone who deposits waste, or knowingly allows it to happen (in addition to their criminal liabilities). HMRC may also impose a penalty of up to 100% of the tax due.

Also, from 9 May 2018 new rules enable the Environment Agency, Natural Resources Wales and local authorities to serve notices on occupiers of land, requiring them to remove illegally stored waste, even if it was originally deposited legally. Failure to do so is an offence. If, however:

• the occupier fails to comply;
• there is no occupier; or
• it would be too expensive for the enforcing authority to identify the occupier

the notice can be served on the landowner.

Operative date

• Now

Recommendation

• Owners of land should ensure waste is not, and will not be, stored illegally there by their tenants or other occupiers of their land, even if brought onto that land legally, and all businesses should ensure they only deposit waste at permitted sites or risk incurring a new liability to pay landfill tax.