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<p>The response provided related to landfill tax fraud.</p><p> </p><p>Two Honourable
Members have met with HMRC on their investigation into the suspected systematic abuse
of the landfill tax system, referred to as Operation Nosedive.</p><p> </p><p>Landfill
Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill
sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority,
along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue
Scotland, along with 7 Unitary Authorities and 1 Public Body.</p><p> </p><p>As at
20 May 2021 there are approximately 48 HMRC investigators working on landfill tax
compliance. Of this number approximately 10 HMRC investigators are looking into the
issue of landfill tax fraud.</p><p> </p><p>HMRC have a statutory duty of confidentiality
to protect information held about taxpayers, so that such information is not passed
to unauthorised parties. HMRC’s ability to disclose information held about taxpayers
is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section
18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they
have lawful authority to do so.</p>
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