2006 No. 865

LANDFILL TAX

The Landfill Tax (Amendment) Regulations 2006

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:

1

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2006 and come into force on 1st April 2006.

2

In regulation 31(3) of the Landfill Tax Regulations 19962 for “6” substitute “6.7”.

David VarneyPaul GrayTwo of the Commissioners for Her Majesty’s Revenue and Customs

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2006, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”).

They increase the maximum credit that landfill site operators may claim against their annual landfill tax liability in the scheme whereby operators are entitled to credit based on the contributions thay give to approved bodies with objects concerned with the environment. Details of this scheme are to be found in Part 7 of the principal Regulations “Credit: bodies concerned with the environment”.

A full regulatory impact asessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.