Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter DMBM537210

Document Cited authorities 2 Cited in Related
Vincent
Published date29 April 2016
Record NumberDMBM537210
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Landfill Tax (LT) was introduced in 1996 because the government felt that it was important that disposal costs reflect some of the environmental impact of landfill, such as the damage caused by the generation of methane (which contributes to global warming), pollution of ground water and the nuisance to local residents caused by litter, noise, smell etc. There is substantial scope for businesses to adopt better waste management practices and the tax provides further incentives for them to do so. It compliments and reinforces the general approach and policies of the government for sustainable waste management, set out in the Governments Waste Strategy.

Landfill Tax in England and Northern Ireland is under the collection and management of the Commissioners for Revenue and Customs (section 5(1) (b) of the Commissioners for Revenue and Customs Act 2005).

Landfill Tax was devolved to Scotland from 1 April 2015 and Wales from 1 April 2018. Certain provisions may apply to landfill site operators with sites in Scotland which were registered with HMRC for Landfill Tax until 31 March 2015 and for landfill site operators in Wales which were registered with HMRC for Landfill Tax until 31 March 2018. Since devolution of the tax, Revenue Scotland collects and manages Scottish Landfill Tax (SLfT) and the Welsh Revenue Authority collects and manages Landfill Disposals Tax (LDT).

Registered operators of landfill...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT