Julian Bowden-Williams discusses recent HMRC guidance on waste station transfer 'fines'
VAT Notices
The landfill tax rules on the disposal of different types of waste have not changed, HMRC said in Revenue & Customs Brief 18/12, published late on Friday.
There has been no change of policy but there has been some confusion over the practical application of the landfill tax rules since new guidance was issued on 18 May, an HMRC spokesman told Tax Journal this afternoon.
HMRC has updated:
Notice CCL1: A general guide to Climate Change Levy
Revenue & Customs Brief 15/12 provides additional guidance on the evidence needed to support application of the lower rate of landfill tax to certain wastes, and seeks to clarify the landfill tax treatment of material, o
The Climate Change Levy (General) (Amendment) Regulations, SI 2012/943, amend the principal regulations as a consequence of the repeal of the exemption for taxable commodities supplied for use in certain metal recyclin
The Landfill Tax (Qualifying Material) (Amendment) Order, SI 2012/940, amends the list of qualifying material subject to the lower rate of landfill tax.
The Landfill Tax (Amendment) Regulations, SI 2012/885, change the maximum credit that landfill site operators may claim against landfill tax when making contributions in respect of the Landfill Communities Fund.
The absence of a commencement order to bring amended landfill tax legislation into effect took landfill sites in Scotland outside the scope of landfill tax, HMRC said in Revenue & Customs Brief 06/12.