Guidance and regulation

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

• From: HM Revenue & Customs
• Updated: 2 April 2024

• Excise Notice LFT1: a general guide to Landfill Tax

  1. Introduction 1.1 This notice This notice deals with requirements under…

Use this list to check if there is a registered landfill site operator near you.

• From: HM Revenue & Customs
• Updated: 21 September 2023

Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out how to pay Landfill Tax and the time it takes for payments to reach HMRC.

• From: HM Revenue & Customs
• Updated: 18 February 2022

Find out who pays Landfill Tax on material at unauthorised sites.

• From: HM Revenue & Customs
• Updated: 16 August 2018

Find out who Landfill Tax applies to and how you can register or change your registration details.

• From: HM Revenue & Customs
• Updated: 12 February 2019

How to claim Landfill Tax credits if you take part in the Landfill Communities Fund (LCF) scheme.

• From: HM Revenue & Customs
• Updated: 15 December 2014

If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.

• From: HM Revenue & Customs
• Updated: 27 September 2018

Find out the rates of Landfill Tax payable on material disposed of at a landfill site.

• From: HM Revenue & Customs
• Updated: 2 April 2024

Find out how to submit a Landfill Tax return and what supporting records you need to keep.

• From: HM Revenue & Customs
• Updated: 20 December 2016

Public access to Landfill Tax guidance used internally by HM Revenue and Customs (HMRC).

• From: HM Revenue & Customs
• Updated: 15 December 2014

Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.

• From: HM Revenue & Customs
• Updated: 25 September 2018

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014

Landfill Community Fund Statutory Instrument laid on 19 March 2014.

• From: HM Revenue & Customs
• Updated: 27 March 2014

Find out how to pay Aggregates Levy and the time it takes for payments to reach HMRC.

• From: HM Revenue & Customs
• Updated: 18 February 2022

Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond

• From: HM Revenue & Customs
• Updated: 7 January 2013

Use the LT1 and LT1A notes to help you complete Landfill Tax registration forms LT1 and LT1A.

• From: HM Revenue & Customs
• Updated: 4 April 2014

Check the availability and any issues affecting the Landfill Tax online service.

• From: HM Revenue & Customs
• Updated: 6 February 2024