# The Landfill Tax (Amendment) Regulations 2014, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/2014/707/note (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2014/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.