Part V20 Landfill tax | Commentary

V20.145 Credits

Part V20 Landfill tax | Commentary

V20.145 Credits

Registered site operators may reduce the net amount of landfill tax due to HMRC by claiming credits on their landfill tax returns. The credits fall into three categories:

  1.  

    •     bad debt relief1

  2.  

    •     credit for permanent removals2

  3.  

    •     credit for contributions made to environmental bodies under the Landfill Tax Credit Scheme3.

All credits should be claimed on the landfill tax return and are set-off against the total amount of landfill tax due.

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