Landfill Tax: Difference between revisions

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== Overview ==

The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.

The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.

== History ==

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== Landfill Tax Credit Scheme ==

Landfill operators are able to make payments to organisations that qualify under the Landfill Communities Fund under the Landfill Tax Credit Scheme, rebating a proportion of the landfill tax collected for qualifying community or environmental projects in the vicinity of a landfill sites and is regulated by ENTRUST, with £37.8 million<ref~~>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname~~=~~Landfill%20Tax%20Archive HMRC Statistical Bulletin]<~~/~~ref~~> rebated in the 2017/18 tax year.

Landfill operators are able to make payments to organisations that qualify under the Landfill Communities Fund under the Landfill Tax Credit Scheme, rebating a proportion of the landfill tax collected for qualifying community or environmental projects in the vicinity of a landfill sites and is regulated by ENTRUST, with £37.8 million<ref name='hmrcstat' /> rebated in the 2017/18 tax year.

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 == Overview ==
-The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.
+The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.
 == History ==
@@ Line 79: / Line 79: @@
 == Landfill Tax Credit Scheme ==
-Landfill operators are able to make payments to organisations that qualify under the Landfill Communities Fund under the Landfill Tax Credit Scheme, rebating a proportion of the landfill tax collected for qualifying community or environmental projects in the vicinity of a landfill sites and is regulated by ENTRUST, with £37.8 million<ref>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> rebated in the 2017/18 tax year.
+Landfill operators are able to make payments to organisations that qualify under the Landfill Communities Fund under the Landfill Tax Credit Scheme, rebating a proportion of the landfill tax collected for qualifying community or environmental projects in the vicinity of a landfill sites and is regulated by ENTRUST, with £37.8 million<ref name='hmrcstat' /> rebated in the 2017/18 tax year.