The Regulations, Conditions and Strategic Priorities

 

This resource contains the regulations, conditions, HMRC Strategic Priorities, and UK Government Landfill Operator advice relating to the Landfill Communities Fund.

The Landfill Tax Regulations 1996

 

The Landfill Tax Regulations 1996 (Regulations) are the regulations that govern the Landfill Communities Fund. This resource is a copy of the amended Regulations. Please note, there are also conditions which are an attachment to the Regulations that can be found as a separate resource below.

 

We also develop the guidance manual to clarify the meaning, interpretation and requirements of the Regulations and write a Regulatory Improvement Report to HMRC every year, highlighting areas we believe, or our Stakeholders have suggested, could be improved.

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The Conditions 2015

 

This resource is a copy of the 2015 Conditions.

 

The Conditions are an additional set of clauses that help us regulate the scheme effectively, and are an attachment to the Regulations.

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HMRC Strategic Priorities: The Administration and Unspent Funds Framework

 

HMRC have set two strategic priorities for EBs, to ensure funds are spent promptly and administration costs are reasonable. These priorities are set out in detail in this document.

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LFT1 Advice for Landfill Operators

 

Landfill Operators can find out much more on the Landfill Communities Fund (LCF) by reading HMRC advice called LFT1, section 15. This is available online and comprehensively sets out what the scheme is and how to contribute from a Landfill Operator perspective.

 

As the regulator of the scheme, our resources are primarily for EBs, but if you are an LO we will do our best to assist or point you in the right direction.

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