HM Revenue & Customs (HMRC)

HM Revenue & Customs (HMRC) are responsible for the administration and collection of Landfill Tax. HMRC Notice LFT1 provides a general guide to Landfill Tax and is available from HMRC's website. This notice is primarily for Landfill Operators (LOs) but will also be of interest to waste producers, others involved in the waste management industry and Environmental Bodies (EBs). Section 15 of this notice introduces the Landfill Communities Fund (LCF) and explains how the scheme works and the conditions that LOs must meet in order to claim a tax credit for contributions they make to approved EBs.

HMRC may approve a regulatory body to carry out the functions prescribed by Regulation 34(1) of the Landfill Tax Regulations. ENTRUST has been the approved regulatory body since 1 October 1996.

The HMRC website has details on the landfill tax. A list of all Landfill Operators (LOs) registered for tax purposes can also be obtained from HMRC's website.

The principal contact for HMRC for Landfill Tax is:

HM Revenue & Customs
Indirect Tax Directorate
E
nvironmental Taxes Team
3rd Floor West, Ralli Quays
3 Stanley Street
Salford M60 9LA

Name Description File Type
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
March 2015: Landfill Tax Briefing

March 2015: Landfill Tax Briefing

pdf - Download
Landfill Tax Briefing December 2014

Landfill Tax Briefing December 2014

pdf - Download
LCF Forum minutes: May 2014

LCF Forum minutes 9 May 2014

pdf - Download
March 2014: Landfill Tax Briefing

March 2014: Landfill Tax Briefing

pdf - Download