Policy paper

Devolution of Landfill Tax to Scotland and the 2 year transitional period for the Landfill Communities Fund

This Tax Information and Impact Note explains that legislation will be made to amend the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland.



These changes are being made following the decision to devolve Landfill Tax to Scotland from 1 April 2015.

HM Revenue and Customs has published for comment a draft Statutory Instrument amending the Landfill Tax Regulations 1996 that can be viewed at Draft Legislation: The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015.

Published 28 November 2014