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Landfill communities fund

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Following Budget day proposals, HMRC is consulting until 10 June 2015 on a package of measures to reform the landfill communities fund, aimed at accelerating spending of funds on community projects, including a proposed 7.5%

Following Budget day proposals, HMRC is consulting until 10 June 2015 on a package of measures to reform the landfill communities fund, aimed at accelerating spending of funds on community projects, including a proposed 7.5% cap on administrative costs.

In addition, the Landfill Tax (Amendment) Regulations, SI 2015/744, increase from 5.1% to 5.7% the maximum credit that landfill site operators may claim against their annual landfill tax liability for contributions made in respect of the landfill communities fund, with effect from 1 April 2015.

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