Waste - Great Britain
Enters into force - 1 April 2017
The Landfill Tax (Amendment) Regulations 2017 amend the Landfill Tax Regulations 1996 to change the maximum credit that landfill site operators may claim against their annual landfill tax liability when making contributions in respect of the Landfill Communities Fund (LCF). This amendment increases the maximum percentage contribution for which a landfill operator may claim in the contribution year 2017-2018 from 4.2% to 5.3%.