2012 No. 885

Landfill Tax

The Landfill Tax (Amendment) Regulations 2012

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)(a) of the Finance Act 19961.

Citation and commencement1

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2012 and come into force on 1st April 2012.

Entitlement to credit2

1

In regulation 31(3) of the Landfill Tax Regulations 19962 (entitlement to credit) for “6.2” substitute “5.6”.

2

Paragraph 1 only has effect for contribution years3 beginning on or after 1st April 2012.

Stephen BanyardSimon BowlesTwo 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 2012, 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 6.2% to 5.6% for contribution years beginning on or after 1st April 2012.

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