Policy paper

Draft legislation: the Landfill Tax (Amendment) Regulations 2016

Proposed amendments to existing regulations as a consequence of a package of changes to the Landfill Tax regulations.

From:
HM Revenue & Customs
Published
9 December 2015

Documents

The Landfill Tax (Amendment) Regulations 2016

PDF, 100 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory memorandum to the Landfill Tax (Amendment) Regulations 2016

PDF, 131 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

At Autumn Statement 2015 the government announced a number of changes to the Landfill Communities Fund (LCF). The draft statutory instrument amending the Landfill Tax Regulations 1996 has been published on 9 December 2015 which will:

  • set the cap on contributions by landfill operators at 4.2%
  • remove the provision that allows a qualifying contribution to be invested for the purpose of generating interest
  • remove object (f) which allows LCF funds to be used for the provision of financial and other services from one EB to another
  • remove the provision for contributing third parties and ensures that landfill operators pay 10% of qualifying contributions
  • restrict the length of time records need to be retained to 6 years

A tax information and impact note has also been published.

Any comments on this draft should be sent to Daniel Taylor by email: [email protected] or Telephone: 03000 585973 by 3 February 2016.

Updates to this page

Published 9 December 2015

Sign up for emails or print this page

Related content