30 Sep 2010

Landfill Tax

Rates

 Standard RateLower Rate (inert waste)
1 April 2013£72 per tonne£2.50 per tonne
1 April 2012 to 31 March 2013£64 per tonne£2.50 per tonne
1 April 2011 to 31 March 2012£56 per tonne£2.50 per tonne
1 April 2010 to 31 March 2011£48 per tonne£2.50 per tonne
1 April 2009 to 31 March 2010£40 per tonne£2.50 per tonne
1 April 2008 to 31 March 2009£32 per tonne£2.50 per tonne

From 1 October 1999 there is an exemption for inert waste used to restore landfill sites and fill working and old quarries.  Secondary legislation to be laid later this year will phase out this exemption.

Applications for landfill tax exemption certificates will not be accepted by HMRC on or after 1 December 2008.

Anyone in possession of a valid exemption certificate will have until 31 March 2012 to dispose of their waste if they wish to benefit from theexemption. All certificates issued under the scheme will cease to be valid on or after 1 April 2012 and disposals to landfill of waste from cleaning up contaminated land made on or after that date will be liable to landfill tax at the appropriate rate.

LANDFILL COMMUNITIES FUND

Secondary legislation was introduced to amend the maximum credit that landfill site operators may claim against their annual landfill tax liability, for contributions made to bodies with objects concerned with the environment, enrolled under the LCF, from 6.6 per cent to 6 per cent. This was estimated to result in an increase to the maximum value of the fund of £5 million to give a potential value of £70 million of credit claimable for 2008-09.

Legislation was introduced in 2008 to transfer responsibility for decisions on whether to revoke the approval of an environmental body which fails to comply with its obligations from ENTRUST, the regulatory body, to the Commissioners of HM Revenue & Customs. These decisions by the Commissioners will be subject to their review and appeals system.

The period after which an environmental body must submit details of its income, expenditure and balances to the regulator, or the Commissioners if appropriate, will be extended from 14 to 28 days after either the end of the relevant period or a request being made. The relevant period is usually a 12 month period from 1 April to 31 March each year.