Notice

Excise Notice LFT1: a general guide to Landfill Tax

This notice gives you detailed information about Landfill Tax rules and your obligations.

Documents

Example questionnaire

Flowchart to determine Landfill Tax liability

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Details

This notice cancels and replaces Notice LFT1 (April 2018). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 27 March 2015
Last updated 5 November 2018 + show all updates
  1. Sections 1.2, 3.1, 11.1, 15.1.2 and 24.3 have been updated in relation to the recent Budget announcement.
  2. Notice has been updated to reflect legislative changes to Landfill Tax from 1 April 2018. These updates include clarifying what a taxable disposal is and a new Section 24 about unauthorised waste sites.
  3. This notice cancels and replaces Notice LFT1 (February 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  4. HM Revenue and Customs have made changes to Notice LFT1 to give information about the new online returns service.
  5. This notice cancels and replaces Notice LFT1 (December 2015).
  6. This notice cancels and replaces Notice LFT1 (March 2015). See section 1.2 'What has changed?' for further details.
  7. This notice cancels and replaces Notice LFT1 (July 2013). This notice comes into effect on 1 April 2015. See section 1.2 'What has changed?' for further details.
  8. First published.