The Climate Change Levy (Suspension of Recycling Exemption) Order, SI 2011/1023, suspends the exemption in respect of taxable commodities supplied for use in aluminium and steel recycling.
The Landfill Tax (Qualifying Material) Order, SI 2011/1017, sets out the material that qualifies for a lower rate of landfill tax, in accordance with criteria published in
Barbara Bell reviews the Budget 2011 Tax Proposals
The Landfill Tax (Amendment) Regulations, SI 2011/894, change the maximum credit that landfill site operators may claim against their annual landfill tax liability when making contributions in respect of the Landfill Communit
Revenue & Customs Brief 11/11 discusses the practical implications of changes made by The Climate Change Levy (General) (Amendment) Regulations, SI 2011/684, with effect from 1 April 2011.
The Climate Change Levy (General) (Amendment) Regulations, SI 2011/684, amend the operation of the supplier certificate regime used to administer certain CCL reliefs and make consequential amendments to secondary legislation following changes to the CCL reduced rate introduced by FA 2010 s 18.
The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations, SI 2011/616, revoke from 1 April 2011 the exemption from the climate change levy in respect of taxable commodities supplied for use in lead recycling.