Policy paper

Landfill Tax: compliance work in relation to lower rate

This Tax Information and Impact Note is about Landfill Tax and compliance work in relation to lower rate.

Documents

Landfill Tax: compliance work in relation to lower rate

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The measure will introduce a new, objective testing regime to help landfill site operators to identify the Landfill Tax liability of waste fines disposed of at landfill sites in England, Wales and Northern Ireland.

Published 10 December 2014