30 Oct 2018
As part of the Budget announcement on 29 October 2018, HM Treasury and HM Revenue & Customs (HMRC) published their Overview of Tax Legislation and Rates document which included paragraph 2.33 which relates to the Landfill Communities Fund (LCF):
"2.33. Landfill Communities Fund 2019 to 2020
As announced at Budget 2018, the government will set the value of the Landfill Communities Fund for 2019 to 2020 at £32.9 million, with the cap on contributions by landfill operators remaining at 5.3% of their Landfill Tax liability."
HMRC have also confirmed the ENTRUST levy for 2019-20 as 2.83 per cent.
The Landfill Tax Briefing is available on the right hand side of this page.