{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/605",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st April 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”) to provide a number of changes to the scheme whereby landfill site operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. The details of this scheme are to be found in Part VII of the principal Regulations “ Credit: bodies concerned with the environment”.\nRegulation 3 provides for amendments to regulation 31 of the principal Regulations (“Entitlement to credit”), which determines when a landfill site operator can claim tax credits and how he should calculate his entitlement to credit.\nThe amendment to regulation 31(3) reduces the maximum credit a landfill site operator may claim against their annual landfill tax liability from 20% to 6.5%.\nNew regulation 31(4) changes the definition of a contribution year so that, other than a person’s first contribution year, all contribution years run from 1st April to 31st March. Accordingly, regulations 31(6A) to (6E) (which provide for a person to make an election to vary the ending of his contribution year) are either substituted or revoked.\nNew regulation 31(5) provides for a revised definition of a person’s first contribution year.\nNew regulations 31(6) and (6A) provide for a qualifying contribution to be apportioned where it is treated as made in an accounting period that straddles two contribution years.\nRegulation 4 removes the objects in paragraphs (2)(c) and (cc) of regulation 33 of the principal Regulations from the list of approved objects on which a qualifying contribution can be spent by an approved body.\nRegulation 5 provides that any current contribution year of a person shall end when these Regulations come into force.\nRegulation 6 provides that these Regulations shall have no effect on a qualifying contribution made, or treated as made, before 1 April 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/605/note",
    "retrieved_at": "2026-10-29T06:30:00.983660+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}