Guidance

Landfill Tax: guidance on qualifying fines

This guidance sets out how the changes to the regime for waste fines will apply.

This publication was withdrawn on

This publication was originally archived on 9 April 2015.

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Details

HM Revenue and Customs has published, for external comment, draft guidance concerning the new loss on ignition testing regime for waste fines in respect of determining Landfill Tax liability. The guidance sets out the detail of the processes to be followed.

Any comments on this draft guidance should be sent by email to landfill-tax.consultation@hmrc.gsi.gov.uk or by post to:

Helen Horton
HM Revenue and Customs
3W Ralli Quays
3 Stanley Street
Salford
M60 9LA

By 10 March 2015.

Published 18 February 2015