Guidance

Landfill Community Fund 19 March 2014 Statutory Instrument

Published 27 March 2014

A Statutory Instrument laid on 19 March 2014 will therefore reduce the potential value of the fund for 2014 to 2015 to £71 million of claimable landfill tax credit. This will be achieved by amending the maximum credit that landfill site operators may claim against their annual landfill tax liability for contributions made to environmental bodies enrolled under the fund, from 6.8% to 5.1% from 1 April 2014.