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.

Documents

The Landfill Tax (Amendment) Regulations 2016

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Explanatory memorandum to the Landfill Tax (Amendment) Regulations 2016

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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: Daniel.Taylor@hmrc.gsi.gov.uk or Telephone: 03000 585973 by 3 February 2016.

Published 9 December 2015