HMRC has made final regulations for the extension of landfill tax liability to disposals made at unauthorised sites from 1 April 2018.
The Landfill Tax (Miscellaneous Provisions) Regulations, SI 2018/396, amend the principal landfill tax regulations to reflect the new rules from 1 April 2018. They also provide for certain disposals to be exempt at sites where the Environment Agency does not enforce the requirement for an environmental permit. HMRC consulted on draft versions in January and February during the passage of Finance Bill 2018.
The Aggregates Levy (General) (Amendment) Regulations, SI 2018/395, ensure that a credit remains available for the purposes of aggregates levy in respect of landfill disposals at authorised sites from 1 April 2018. HMRC consulted during January and February on a draft version of these regulations.
HMRC has made final regulations for the extension of landfill tax liability to disposals made at unauthorised sites from 1 April 2018.
The Landfill Tax (Miscellaneous Provisions) Regulations, SI 2018/396, amend the principal landfill tax regulations to reflect the new rules from 1 April 2018. They also provide for certain disposals to be exempt at sites where the Environment Agency does not enforce the requirement for an environmental permit. HMRC consulted on draft versions in January and February during the passage of Finance Bill 2018.
The Aggregates Levy (General) (Amendment) Regulations, SI 2018/395, ensure that a credit remains available for the purposes of aggregates levy in respect of landfill disposals at authorised sites from 1 April 2018. HMRC consulted during January and February on a draft version of these regulations.
