Government publishes draft legislation for the Landfill Tax (Amendment) Regulations 2016

9 Dec 2015

At Autumn Statement 2015 the Government announced a number of changes to the Landfill Communities Fund (LCF).

 The draft statutory instrument amending the Landfill Tax Regulations 1996 has been published on 9 December 2015 which will:

  • set the cap on contributions by landfill operators at 4.2%
  • remove the provision that allows a qualifying contribution to be invested for the purpose of generating interest
  • remove object (f) which allows LCF funds to be used for the provision of financial and other services from one EB to another
  • remove the provision for contributing third parties and ensures that landfill operators pay 10% of qualifying contributions
  • restrict the length of time records need to be retained to 6 year.

A tax information and impact note has also been published.

Any comment on this draft should be sent to Daniel Taylor by email: by 3 February 2016