Following discussion with ENTRUST, ENTRUST has received clarification from HMRC on Landfill Operators (LOs) position regarding the payment of landfill tax.
HMRC has advised ENTRUST that there is no automatic deferral at present for landfill tax, the Chancellor's statement on his business support package only referred to deferral in terms of VAT and Income Tax. But any LO concerned about meeting their tax liability in this period should contact their HMRC Customer Compliance Manager, if they have one (otherwise they should contact the new HMRC helpline, which was launched to help businesses concerned about paying their tax due to COVID-19) to discuss possible time to pay arrangements.
Further information on this, including details of the new HMRC Helpline, can be found on the GOV.UK website.