Landfill tax ― accounting requirements

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Landfill tax ― accounting requirements
  • Tax points
  • Landfill invoices
  • Information areas
  • Bad debt relief
  • Claiming credits
  • Landfill Communities Fund (LCF)

This guidance note provides an overview of the main accounting requirements that must be adhered to by a business registered for landfill tax within England, Wales and Northern Ireland. This note should be read in conjunction with the Landfill tax ― introduction, Landfill tax ― rates of tax, Landfill tax ― exemptions, Landfill tax ― registration, Landfill tax ― calculating the weight and Landfill tax ― accounting for tax guidance notes.

FA 1996, Part III; FA 2009, s 60; FA 2015, Sch 15; The Landfill Tax Regulations 1996 ; The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 ; The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 ; The Landfill Tax (Amendment) Regulations 2010 ; Landfill Tax (Amendment) Regulations 2015 ; The Landfill Tax (Qualifying Material) Order 2011 ; The Landfill Tax (Qualifying Material) (Amendment) Order 2012 ; The Landfill Tax (Qualifying Fines) (No.2) Order 2015 ; Excise Notice LFT1: a general guide to Landfill Tax ; De Voil Indirect Tax Service V20.101 (subscription sensitive)
Tax points

The tax point is the time that the registered business is required to account for any landfill tax to HMRC. The business must account for the tax on the return covering the period in which the tax point was created. There are two tax points that can be used to account for landfill tax and these are:

Disposal tax pointThis is the date the waste is disposed of to landfill. If this tax point suits the business’ present accounting system, then it should use this date to identify the amount of tax due in the relevant

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