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.

Each year in the Budget, the Government set the diversion rate, which HMRC apply as a credit against a contributing LOs Landfill Tax liability. In 2022/2023 the diversion rate is set at 5.3 per cent.

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 GOV.UK website has details on landfill tax including HMRC Notice LFT1. 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
Environmental Taxes Team
3rd Floor West, Ralli Quays
3 Stanley Street
Salford M60 9LA

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

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Landfill Tax Briefing March 2020

Landfill Tax Briefing March 2020

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Landfill Tax Briefing October 2018

Landfill Tax Briefing October 2018

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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

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November 2017 Landfill Tax Briefing

November 2017 Landfil Tax Briefing

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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

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Landfill Tax Briefing March 2017

Landfill Tax Briefing March 2017

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Landfill Tax Briefing March 2016

Landfill Tax Briefing March 2016

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LCF Forum minutes: January 2016

LCF Forum minutes 22 January 2016

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Landfill Tax Briefing January 2016

Landfill Tax Briefing January 2016

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