Now in force - Environmental Bodies (EBs), project applicants and Contributing Third Parties (CTPs)

30 Sep 2013

On 4 September we issued guidance covering: Environmental Bodies, project applicants and Contributing Third Parties (CTPs).

This guidance document was a clarification of the correct interpretation of the Landfill Tax Regulations 1996 (Regulations) in relation to CTPs and came into effect on 1 October 2013.

In order to comply with the Regulations, EBs must adhere to the requirements outlined in this guidance and should cease making CTP payments to LOs out of their non-LCF funds (except where they can demonstrate that they are acting as an intermediary).

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