EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2010, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).
Regulation 2 amends regulation 31(3) of the principal Regulations. The maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made, is changed from 6.0% to 5.5%.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.