BIM67470 - Waste disposal: Site preparation - claim procedure

A claim must be made in such form as HMRC may direct, and the claimant must submit such plans and other documents as HMRC may require. No claim form is required, but on the occasion of each claim a claimant should be asked to provide a signed statement for each site

• setting out the information about volume and capacity by reference to which the relief is calculated,

and

• certifying that he holds a relevant licence which was in force when he first deposited waste materials on the site.

For a company the statement should be signed by a director, for a partnership by the precedent acting partner, and for a sole trader by the trader himself.

The draft statement which appears at BIM67475, adapted as appropriate, may be used as a model for this statement, and a copy should be provided to claimants on the occasion of their first claim.

It will not normally be necessary to check in detail the information provided on the signed statements or to require plans. In particular, reasonable estimates may be accepted where more precise figures were not recorded. This may be the case, for example, for estimates of capacity unused by 6 April 1989. However, further investigation may be necessary if there is reason to suspect that the data is materially unreliable. If there are reasonable grounds for doubt as to whether a relevant licence was in force when the claimant first deposited waste on the site, a copy of the licence should be requested.

CT&VAT (Technical) should be consulted on any difficulties that cannot be resolved locally.