2014 No. 707
Landfill Tax

The Landfill Tax (Amendment) Regulations 2014

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 51(1), 53(1) and 53(4) of the Finance Act 19961.

Citation and commencement

1.

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2014 and come into force on 1st April 2014.

Amendment of the Landfill Tax Regulations 1996

2.

The Landfill Tax Regulations 19962 are amended as follows.

3.

(1)

In regulation 31(3) (entitlement to credit) for “6.8” substitute “5.1”.

(2)

Paragraph 1 only has effect for contribution years3 beginning on or after 1st April 2014.
Nick Lodge
Ruth Owen
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2014, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).

The Regulations amend 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 6.8% to 5.1% for contribution years beginning on or after 1st April 2014.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.