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The Landfill Tax (Amendment) Regulations 2013

S.I. 2013/658 · Made 19 March 2013

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Landfill Tax

Made 19th March 2013

Laid before the House of Commons 20th March 2013

Coming into force 1st April 2013

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 1996f1.

Annotations to the whole text

Footnotes

f1

1996 c. 8; section 71(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The relevant functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1)(b) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Landfill Tax Regulations 1996
  3. 3Amendment of the Landfill Tax Regulations 1996
  4. 4Amendment of the Landfill Tax Regulations 1996
  5. Signature
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2013 and come into force on 1st April 2013.

2Amendment of the Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996f1 are amended as follows.

3Amendment of the Landfill Tax Regulations 1996

(1)

In regulation 31(3) (entitlement to credit) for “5.6” substitute “6.8”.

(2)

Paragraph 1 only has effect for contribution yearsf1 beginning on or after 1st April 2013.

4Amendment of the Landfill Tax Regulations 1996

In regulation 33(1B)(c)f1 (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 2011f2;”.

Signature

Edward Troup

Jim Harra

Two of the Commissioners for Her Majesty’s Revenue and Customs

19th March 2013

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 1993f1 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.