# The Landfill Tax (Amendment) Regulations 2015

S.I. 2015/744 · made 17 March 2015

These Regulations, which come into force on 1st April 2015, amend regulation 31(3) of the Landfill Tax Regulations 1996 (S.I.1996/1527) (“LFTR 1996”).

Made under: Finance Act 1996 (Section 51, Section 53)

PDFs: Printed copy https://openlegislation.uk/landfill-tax-amendment-regulations-2015/pdf/uksi_20150744_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2015/pdf/uksiem_20150744_en.pdf

## Introductory text

Landfill Tax, England And Wales
Landfill Tax, Northern Ireland
Made 17th March 2015
Laid before the House of Commons 18th March 2015
Coming into force 1st April 2015
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 1996.

## 1 Citation, commencement, interpretation and effect

(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2015 and come into force on 1st April 2015.
(2) In these Regulations “contribution year” has the meaning specified in regulation 31 of the Landfill Tax Regulations 1996.
(3) Regulation 3 of these Regulations has effect for contribution years beginning on or after 1st April 2015.

## 2 Amendment to the Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996 are amended as follows.

## 3 Amendment to the Landfill Tax Regulations 1996

In regulation 31(3) (entitlement to credit) for “5.1” substitute “5.7”.

## Signature

Jim Harra
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
17th March 2015

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2015, amend regulation 31(3) of the Landfill Tax Regulations 1996 (S.I.1996/1527) (“LFTR 1996”).
Regulation 31(3) of LFTR 1996 prescribes the maximum amount of credit which a landfill site operator may claim against its landfill tax liability, (during a specified period of time, referred to in LFTR 1996 as a “contribution year”), in respect of sums paid by it to certain bodies concerned with the environment. These Regulations vary the maximum amount of credit which a landfill site operator may claim; from 5.1% of its landfill tax liability in a contribution year to 5.7%.The changes made by these Regulations have effect in respect of contribution years beginning on or after 1st April 2015.
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/2015/744 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.