HM Revenue & Customs
HM Revenue & Customs (HMR&C) collects the landfill tax which is not donated to the Landfill Communities Fund (LCF) by Landfill Operators (LOs), and also assesses the LO's claims for landfill tax credit where they do donate. HMR&C are also responsible for approving and overseeing ENTRUST, the regulator of the LCF.
HMR&C maintains a number of pages related to the landfill tax and LCF on its web site. The HMR&C website has details on the landfill tax, which falls inside the 'business & trade' section within 'other taxes'.
You can also use the search facility on the HMR&C website to locate both, the main Landfill Tax page (search term: "landfill tax") and the list of registered LOs (Search term: "List of Registered Landfill Site Operators") remembering to include the Speech marks ("...") around the search terms.
The principal contact for HMR&C for the Landfill Tax is:
Mrs Leonne Jackson
Excise and Stamp Taxes Directorate
Environment and Transport Taxes
3rd Floor West
Ralli Quays
3 Stanley Street
Salford M60 9LA
Email: leonne.jackson@hmrc.gsi.gov.uk
Telephone: 0161 827 0323
Fax: 0161 827 0322