HMRC Approves New Conditions for the Landfill Communities Fund
With effect from the 02 April 2015, HMRC has agreed two new conditions in relation to the Regulation of the Landfill Tax Regulations 1996 (Regulations). More...
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Guidance for all UK Environmental Bodies about the closure of the LCF in Scotland
The Landfill Communities Fund ceases in Scotland from 1 April 2015. We have published a guidance note to inform Environmental Bodies (EBs) about the changes and requirements through the transitional period. More...
Landfill Tax Briefing, March 2015
Following the budget announcement on 18 March 2015, HM Revenue & Customs have released their Landfill Tax Briefing. The Briefing covers landfill tax, the Landfill Communities Fund (LCF), LCF reform in England, Wales and Northern Ireland, the devolution of landfill tax to Scotland from 1 April 2015 and the devolution of landfill tax to Wales from April 2018. More...
EB Levy Rate for 2015/2016
Following the budget announcement HMRC have confirmed that the EB levy for 2015/2016 will be 2.32 per cent. More...
Interpretation of “Public” for Objects D and E
We have published our report on the Interpretation of "public" for projects carried out under Objects D and E. More...