DMBM537245 - Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? Partners
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We assume that the partnership is the waste-management licence/permit-holder and therefore the 鈥榩erson鈥� liable to pay the tax.
In the instance where a partnership is considered as the person to have made a disposal at an unauthorised waste site, knowingly caused, or knowingly permitted the disposal to be made then the partnership will be taken as the 鈥榩erson鈥� liable to pay the tax.
The procedure is as for VAT.
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