Notice: Excise Notice LFT1: a general guide to Landfill Tax

Section 6.9 has been updated because the temporary change introduced to the loss on ignition retesting condition due to coronavirus is now permanent. Updates have also been made to section 24 to clarify evidential considerations and update references.

Information about how to pay at section 17.4 of Excise Notice LFT1 has been updated, as you can now approve a payment through your online bank account.

The table in section 3 of ‘Excise Notice LFT1: a general guide to Landfill Tax’ has been updated with an entry for 1 April 2022.

Section 6.9 of the Excise Notice LFT1: a general guide to Landfill Tax has been updated regarding delay in prescribed retest due to Covid-19.

Sections 1.2, 2.5, 3.1, 5.3 and 15.1.2 of the Excise Notice LFT1: a general guide to Landfill Tax have been updated.

Sections 1.2, 3.1, 11.1, 15.1.2 and 24.3 have been updated in relation to the recent Budget announcement.

Notice has been updated to reflect legislative changes to Landfill Tax from 1 April 2018. These updates include clarifying what a taxable disposal is and a new Section 24 about unauthorised waste sites.

This notice cancels and replaces Notice LFT1 (February 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

HM Revenue and Customs have made changes to Notice LFT1 to give information about the new online returns service.

This notice cancels and replaces Notice LFT1 (December 2015).

This notice cancels and replaces Notice LFT1 (March 2015). See section 1.2 ‘What has changed?’ for further details.

This notice cancels and replaces Notice LFT1 (July 2013). This notice comes into effect on 1 April 2015. See section 1.2 ‘What has changed?’ for further details.

First published.