A general guide to landfill tax
This notice cancels and replaces Notice LFT1 (April 2018).
Due to coronavirus (COVID-19) we have introduced a temporary change to the loss of ignition retesting condition.
We have amended section 6.9 with this change.
This guidance will be updated when this change ends.
1.1 This notice
This notice deals with requirements under landfill tax legislation. Nothing in this notice changes your obligations under environmental law. This is a tax on the disposal of waste to landfill. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery.
1.2 What's changed
HMRC has amended section 6.9 of this notice to include a temporary change to the loss on ignition retesting condition due to coronavirus.
Unless otherwise specified, references in this notice to “sections” or “paragraphs” are to the named section or paragraph in this notice.
The contents of this notice apply to landfill site operators with sites in England and Northern Ireland from 1 April 2018.
Landfill Tax was devolved to Scotland from 1 April 2015. Certain provisions of this notice may apply to landfill site operators with sites in Scotland who were registered for Landfill Tax until 31 March 2015.
Operators of landfill sites in Scotland will be liable to register and account for Scottish Landfill Tax (SLfT). Information on how to register for SLfT is available on the Revenue Scotland website.
Landfill Tax was devolved to Wales from 1 April 2018. Certain provisions of this notice may