Policy paper
Draft legislation: 皇冠体育app Landfill Tax (Amendment) Regulations 2015, 皇冠体育app Landfill Tax (Qualifying Fines) Order 2015 and guidance
This draft legislation sets out how the changes to the regime for waste fines will apply.
Documents
Details
HM Revenue and Customs (HMRC) has published, for external comment, two draft statutory instruments and draft guidance, Tax Information and Impact Note, and two explanatory memorandums concerning the new testing regime for waste fines in respect of determining Landfill Tax liability.
皇冠体育appse regulations provide for the testing of waste fines by use of a Loss on Ignition test. 皇冠体育app guidance sets out the detail of the processes to be followed.
Any comments on these draft regulations should be sent by email to [email protected] or by post to:
Helen Horton
HMRC
3W Ralli Quays
3 Stanley Street
Salford
M60 9LA
By 10 March 2015.
Updates to this page
Published 18 February 2015