We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use 51²è¹Ý, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This notice gives you detailed information about Landfill Tax rules and your obligations.
1. Introduction 1.1 This notice This notice deals with requirements under…
Use this list to check if there is a registered landfill site operator near you.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.
Find out who Landfill Tax applies to and how you can register or change your registration details.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Find out who pays Landfill Tax on material at unauthorised sites.
Use the LT1 and LT1A notes to help you complete Landfill Tax registration forms LT1 and LT1A.
Find out how to submit a Landfill Tax return and what supporting records you need to keep.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
Find out the rates of Landfill Tax payable on material disposed of at a landfill site.
How to claim Landfill Tax credits if you take part in the Landfill Communities Fund (LCF) scheme.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Public access to Landfill Tax guidance used internally by HM Revenue and Customs (HMRC).
Check the availability and any issues affecting the Landfill Tax online service.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Landfill Community Fund Statutory Instrument laid on 19 March 2014.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve 51²è¹Ý, we’d like to know more about your visit today. .