2011 No. 894

Landfill Tax

The Landfill Tax (Amendment) Regulations 2011

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.

1

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2011 and come into force on 1st April 2011.

2

In regulation 31(3) of the Landfill Tax Regulations 19962 (entitlement to credit) for “5.5” substitute “6.2”.

Mike ElandSteve LameyTwo 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 2011, 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 5.5% to 6.2%.

In line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it relates to routine changes to rates to a predetermined indexation formula.