The Landfill Tax (Amendment) Regulations, SI 2012/885, change the maximum credit that landfill site operators may claim against landfill tax when making contributions in respect of the Landfill Communities Fund.
The absence of a commencement order to bring amended landfill tax legislation into effect took landfill sites in Scotland outside the scope of landfill tax, HMRC said in Revenue & Customs Brief 06/12.
Mark Schofield and Jayne Harrold review the top five tax developments in 2011 affecting environmental taxes
HMRC has announced updates to the following VAT notices during the past month:
The government has confirmed that from 1 November 2011 the rate of air passenger duty for direct long-haul passengers departing from airports in Northern Ireland will be cut to the short-haul rate, currently £12 in economy and £24 in business and first class.
HMRC’s Large Business Service has collected £600m in ‘unpaid air passenger duty’ from airlines and tour operators through its compliance activity, according UHY Hacker Young.