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Welsh landfill disposals tax transition

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The government is to amend the Landfill Tax Regulations 1996 to allow for a two-year transition period, from 1 April 2018 until 31 March 2020, during which environmental bodies can continue to use unspent contributions to the landfill communities fund (LCF) on projects located in Wales.

The government is to amend the Landfill Tax Regulations 1996 to allow for a two-year transition period, from 1 April 2018 until 31 March 2020, during which environmental bodies can continue to use unspent contributions to the landfill communities fund (LCF) on projects located in Wales. Following devolution of landfill tax in April 2018, the LCF in Wales will close.

HMRC is consulting until 4 January 2018 on the draft Devolution of Landfill Tax (Wales) (Consequential, Transitional and Saving Provisions) Order 2018. See http://bit.ly/2AAn0zy.

Issue: 1381
Categories: News , Indirect taxes , VAT
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