# The Landfill Tax (Amendment) Regulations 2015, Note: 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/note (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.