Landfill Tax Briefing March 2017

10 Mar 2017

Following the Budget announcement on 8 March 2017, HM Revenue & Customs have released their Landfill Tax Briefing. The Briefing covers Landfill Tax, Devolution of Landfill Tax to Wales, the Landfill Communities Fund (LCF) and reporting tax evasion.

A summary of the points relating to the LCF is below and the full briefing document is to the right hand side of this page.

The Landfill Communities Fund (LCF)

Maximum percentage credit in 2017-18

As announced at Budget 2017, the potential value for the LCF for 2017-18 will remain at £39.3 million. The percentage credit that landfill site operators may claim against their Landfill Tax liability for LCF contributions made to Environmental Bodies (EBs) will change from 4.2 per cent to 5.3 per cent from 1 April 2017.

Environmental Body Levy

The ENTRUST levy for 2017-18 is set at 2.67 per cent. This was published on the ENTRUST website on Budget Day.

Devolution of Landfill Tax to Wales

The Wales Act 2014 provides for Landfill Tax to be devolved to Wales. This is expected to take effect on 1 April 2018. We will provide confirmation and further information on developments at a later date.