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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2014, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).

The Regulations amend 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 6.8% to 5.1% for contribution years beginning on or after 1st April 2014.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.