The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an introduction to landfill tax and should be read in conjunction with the Landfill tax ― rates of tax, Landfill tax ― exemptions, Landfill tax ― registration, Landfill tax ― calculating the weight, Landfill tax ― accounting requirements and Landfill tax ― accounting for tax guidance notes.
Landfill tax is a tax on the disposal of waste to landfill sites. The tax is intended to encourage individuals and organisations to minimise the amount of waste that is disposed of in landfill and to take advantage of non-landfill waste management options, such as composting, recovery and recycling.
It should be noted that with effect from 1 April 2015, landfill tax was devolved in Scotland so these guidance notes are not applicable in Scotland. Operators located in Scotland can obtain more information via the following website Scottish Landfill Tax .
Landfill tax was devolved in Wales with effect from 1 April 2018, and more information can be found in Tax is changing in Wales . Certain provisions of the landfill tax guidance notes may apply to landfill site operators with sites in Wales who were registered for landfill tax until 31 March 2018. Businesses operating landfill sites in Wales will be liable to register and account for Landfill Disposals Tax and
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