Autumn Budget 2021 Landfill Tax Briefing

6 Dec 2021

Following the Autumn 2021 Budget on 27 October 2021, HM Revenue & Customs (HMRC) have released their Landfill Tax Briefing which states the following in relation to the Landfill Communities Fund (LCF):

"Maximum percentage credit in 2022-23

As announced at Autumn Budget 2021, the potential value of the LCF for FY 2022-23 will be set at £30.8 million.

The percentage credit that landfill site operators may claim against their annual Landfill Tax liability for LCF contributions made to environmental bodies (EBs) will be maintained at 5.3% from 1 April 2021.

Environmental body levy

The ENTRUST levy for FY 2022-23 is set at 3.56%. This was published by ENTRUST on their website on Budget Day.

Contributing Third Parties (CTPs)

In some cases, landfill site operators require EBs to find a separate funding third party, termed a Contributing Third Party to provide the 10% shortfall, or a portion of it.

It is expected that landfill site operators will absorb some, or all of the 10%."

The briefing document is to the right hand side of this page.