HMRC: Landfill Tax Administration
HM Revenue & Customs (HMRC) oversees the administration and collection of Landfill Tax. This role includes ensuring compliance with tax regulations, auditing landfill operations, and collecting the tax revenues that are generated from the disposal of waste in landfill sites.
HMRC's Excise Notice LFT1: a general guide to Landfill Tax serves as a vital resource for Landfill Operators (LOs), waste producers, those in the waste management industry, and Environmental Bodies (EBs).
More specifically, Section 15 of the notice details the Landfill Communities Fund (LCF), outlining how the scheme operates and the criteria LOs must fulfil to claim tax credits for contributions to approved EBs.
Each year, the Government sets a diversion rate in the Budget, which HMRC applies as a credit against the Landfill Tax liability of contributing LOs. For the fiscal year 2024/2025, this diversion rate is set at 5.3 percent.
HMRC also has the authority to approve a regulatory body under Regulation 34(1) of the Landfill Tax Regulations. Since 1 October 1996, Entrust has been the designated regulatory body.
Further information on landfill tax, including HMRC Notice LFT1 and a registry of tax-registered Landfill Operators, please visit the GOV.UK website.
The principal contact for HMRC Landfill Tax is as follows:
| Name | Description | File Type |
| Landfill Tax Briefing Autumn 2021 |
Landfill Tax Briefing Autumn 2021 Published 6 December 2021 |
pdf - Download |
| Landfill Tax Briefing 2021 |
Landfill Tax Briefing 2021 Published 4 March 2021 |
pdf - Download |
| Landfill Tax Briefing March 2020 |
Landfill Tax Briefing March 2020 |
pdf - Download |
| Landfill Tax Briefing October 2018 |
Landfill Tax Briefing October 2018 |
pdf - Download |
| HM Revenue & Customs Devolution of Landfill Tax to Wales from April 2018 December 2017 Briefing |
HM Revenue & Customs Devolution of Landfill Tax to Wales from April 2018 December 2017 Briefing |
pdf - Download |
| November 2017 Landfill Tax Briefing |
November 2017 Landfil Tax Briefing |
pdf - Download |
| Landfill Tax Briefing: Devolution of Landfill Tax to Wales from April 2018 |
Landfill Tax Briefing: Devolution of Landfill Tax to Wales from April 2018 Issued: June 2017 |
pdf - Download |
| Landfill Tax Briefing March 2017 |
Landfill Tax Briefing March 2017 |
pdf - Download |
| Landfill Tax Briefing March 2016 |
Landfill Tax Briefing March 2016 |
pdf - Download |
| LCF Forum minutes: January 2016 |
LCF Forum minutes 22 January 2016 |
pdf - Download |
| Landfill Tax Briefing January 2016 |
Landfill Tax Briefing January 2016 |
pdf - Download |