{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2012/note",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2012/note.json",
  "legislation": "uksi/2012/885",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2012",
  "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 2012, 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 6.2% to 5.6% for contribution years beginning on or after 1st April 2012.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/885/note",
    "retrieved_at": "2026-10-29T01:36:04.176535+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."
}