Excise Notice LFT1 - a general guide to Landfill Tax
Requirements under Landfill Tax legislation. Nothing in this notice changes your obligations under environmental law. This is a tax on the disposal of material. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery.
Document details
- Link to document on publisher's website
- Excise Notice LFT1 - a general guide to Landfill Tax from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 27 March 2015
- Last updated
- 1 November 2024
- Published by
- HM Revenue and Customs
Related content on legislation.gov.uk
The Landfill Tax Regulations 1996
The Landfill Tax (Qualifying Material) Order 2011
The Landfill Tax (Qualifying Fines) Order 2015
The Landfill Tax (Prescribed Landfill Site Activities) Order 2009
The Devolution of Landfill Tax (Consequential
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
The Landfill Tax (Disposals of Material) Order 2018
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
Regulatory topics
- Landfill
- Waste
- Tax rates