Landfill Tax (Amendment) Regulations 2017
What is the amended legislation: The Landfill Tax (Amendment) Regulations 2017
Who does this affect: England, Wales and Scotland
When does this change take place: 1st April 2017
Amends the Landfill Tax Regulations 1996 to change the maximum credit that landfill site operators may claim against their annual landfill tax liability when making contributions in respect of the Landfill Communities Fund (LCF).
The Landfill Tax (Amendment) Regulations 2017 amend the Landfill Tax Regulations 1996 (SI 1996/1527), regulation 31(3) to increase from 4.2% to 5.3% the maximum amount of credit which a registered person may claim against its landfill tax liability in respect of contributions to environmental bodies operating under the Landfill Communities Fund in any contribution year (being a year commencing on 1 April).
The full text of the Regulations may be found here.