Before any refunds are made to businesses which decide to use
the scheme, Regulations 14B to 14G(2) of the Landfill Tax
Regulations 1996 require them to sign an undertaking. So that a
business can decide whether it wants to operate the scheme you
should send it a draft copy of the
explanatory notes and undertaking -
“undertaking in connection with the reimbursement
scheme”.
The requirements contained in the undertaking are necessary
to ensure that any business will not be unjustly enriched by
receiving a refund under the scheme. Without being able to identify
the consumers who will qualify for a refund, undertakings do not
achieve their purpose. It is also reasonable for businesses to give
an assurance that the money can and will be refunded.
If, for some reason, we refuse to accept an undertaking,
then under Schedule 5, paragraph 19(3) of the Finance Act 1997 the
affected business can have the decision reviewed by the
Commissioners, and can then appeal to the First-tier Tribunal.
