HM Revenue & Customs
HM Revenue & Customs (HMRC) 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. HMRC are also responsible for approving and overseeing ENTRUST, the regulator of the LCF.
HMRC maintains a number of pages related to the landfill tax and LCF on its website. The HMRC website has details on the landfill tax, which falls inside the 'business & trade' section within 'other taxes'.
A list of all LOs registered for tax purposes can also be obtained from HMRC's website.
The principal contact for HMRC 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