HM Revenue and Customs has published a draft Statutory Instrument the closure of the LCF in Scotland

HM Revenue and Customs has published a draft Statutory Instrument amending the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland in March 2015.

This is accompanied by a Tax information and Impact Note for comment along with a Revenue and Customs Brief providing further information.

Comments on this draft should be sent to Catherine Mawer at HMRC by 23 January 2015.