Services

Find out about green taxes for businesses - tax relief for becoming more energy efficient and schemes for off-setting your environmental impact

• Overview

  Environmental taxes encourage your business to operate in a more…

• Climate Change Levy

  Climate Change Levy (CCL) is paid at either the: main rates carbon price…

• Emissions trading

  The EU Emissions Trading System (EU ETS) affects businesses from…

• Capital allowances on energy-efficient items

  You can claim capital allowances when you buy energy efficient, or low or…

• Landfill Tax

  You pay tax on top of your normal landfill fees if your business gets rid…

• Aggregates Levy

  This is a tax on sand, gravel and rock that’s either been: dug from the…

• Plastic Packaging Tax

  This is a tax on finished plastic packaging components that contain less…

Use form LT1WD to apply to HMRC to discount the water content when calculating taxable weight of waste.

• From: HM Revenue & Customs

Use the postal form LT4WD if you're a landfill site operator, to agree to a waste producer's water discount scheme application.

• From: HM Revenue & Customs

Use form LT68, if you're the new owner of a Landfill Tax registered business, to transfer the registration number to you.

• From: HM Revenue & Customs

Use the online service or postal form LT769 to tell HMRC a Landfill Tax-registered business is now insolvent.

• From: HM Revenue & Customs