{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2011/note",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2011/note.json",
  "legislation": "uksi/2011/894",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2011",
  "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 2011, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).\nRegulation 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%.\nIn 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/894/note",
    "retrieved_at": "2026-10-29T02:11:23.842235+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."
}