Guidance Note: Environmental Bodies (EBs), project applicants and Contributing Third Parties (CTPs)

3 Sep 2013

We have issued guidance covering Environmental Bodies, project applicants and Contributing Third Parties (CTPs).

This guidance document is a clarification of the correct interpretation of the Landfill Tax Regulations 1996 (Regulations) in relation to CTPs.

It was issued because we identified that many EBs were making payments to Landfill Operators (LOs) as CTP payments from their non-LCF funds. Both we and HMRC sought legal advice which clarified that this practice is non-compliant with the Regulations.

In order to comply with the Regulations, EBs must adhere to the requirements outlined in the guidance document and should make alterations to their organisation's operations to cease making CTP payments to LOs out of their non-LCF funds (except where they can demonstrate that they are acting as an intermediary) by 1 October 2013.

If you have any queries in respect of the guidance please contact the Regulations Team on 01926 488323 or email Madeleine Hodgson