Budget 2021 Landfill Tax Briefing

4 Mar 2021

Following the Budget on 3 March 2021, HMRC have released their Landfill Tax Briefing which states the following in relation to the Landfill Communities Fund (LCF):

"Maximum percentage credit in 2021 - 22

As announced at Budget 2021, the potential value of the LCF for 2021 - 22 will be set at £34.4 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 2021-22 is set at 2.91%. This was published by ENTRUST on their website on Budget Day."

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