2013 No. 658
Landfill Tax

The Landfill Tax (Amendment) Regulations 2013

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 2013 and come into force on 1st April 2013.

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 “5.6” substitute “6.8”.

(2)

Paragraph 1 only has effect for contribution years3 beginning on or after 1st April 2013.

4.

In regulation 33(1B)(c)4 (bodies eligible for approval) for “for being a charity trustee” to the end substitute “from being a charity trustee or a trustee for a charity by virtue of section 178 of the Charities Act 20115;”.
Edward Troup
Jim Harra
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 2013, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).

Regulation 3 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 5.6% to 6.8% for contribution years beginning on or after 1st April 2013.

Regulation 4 updates a reference to section 72 of the Charities Act 19936 in regulation 33(1B)(c) of the principal Regulations. This section has been replaced by section 178 of the Charities Act 2011 (“2011 Act”). A body cannot be an eligible body for the purposes of regulation 33 of the principal Regulations if it is controlled or managed by a person who is disqualified from being a charity trustee or a trustee for a charity by virtue of section 178 of the 2011 Act. The meaning of “charity trustee” is given in section 177 of the 2011 Act.

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