Business tax – policy paper

Reform of the Landfill Communities Fund changes

The tax information and impact note applies to landfill operators registered for Landfill Tax and organisations with projects funded through Landfill Communities Fund.

Detail

Further changes are being made to regulations which will improve the flow of funds to communities by removing barriers that prevent funds reaching projects and ensure value for money for the taxpayer.

The Landfill Tax (Amendment) Regulations 2016 published on 16 March 2016 will amend the Landfill Tax Regulations 1996.