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Checks rule out need for landfill tax prosecutions

No prosecutions for landfill tax fraud have taken place for three years, parliament has heard.

Answering questions from Labour MP Kevan Jones, Nicky Morgan, economic secretary to the Treasury, said: “HMRC take the timely payment of landfill tax very seriously.”

In the previous three years 42 cases had arisen where HM Revenue & Customs had demanded security from a company that it feared might not pay the tax, she noted.

In 2013 alone there had been 18 such cases, involving payments totalling £120m.

Morgan said HMRC carries out compliance checks such as audits and site visits to check tax payments.

She explained: “HMRC also analyses landfill operators’ returns to monitor whether companies are paying on time and accurately.

“Where tax has not been paid or HMRC believes there is a serious risk of not being paid, HMRC can require payment of a security as a tool to enforce compliance.

“Where the use of securities action does not produce the required behavioural change then the company involved may be referred with a view to prosecution.

She added: “There have been no criminal prosecutions for landfill tax fraud in the last three years.


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