Landfill Disposals Tax (Wales) Act 2017 section 83

Duties and liabilities of partnerships and unincorporated bodies

Section 83 sets out who is responsible for complying with landfill disposals tax obligations when a business is run through a partnership or an unincorporated body, and how financial liabilities are shared among partners or members.

• In a partnership, all partners are responsible for meeting landfill disposals tax obligations, though any one partner may act on behalf of all (and in Scotland, an authorised person may also act for the partnership).
• In an unincorporated body, the managing members — such as the chairman, treasurer, secretary or committee members — bear responsibility for tax obligations, though any one of them may act for all.
• Liability for tax, penalties, tax credit repayments and interest is joint and several, meaning every partner or member at the time the obligation arose can be held personally liable for the full amount.
• Where a person is a partner or member for only part of an accounting period, their personal tax liability is limited to a just and reasonable proportion of the total liability for that period.