Index Landfill Tax Guidance - Main Contents
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Introduction |
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Scope rates and general exemptions |
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Contaminated land exemption |
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Exemptions for restoring landfill sites and filing quarries |
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Calculating weight of waste |
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Tax points |
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Information Areas |
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Disclosure of information |
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Landfill Communities Fund |
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Registration |
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Accounting for tax |
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Unjust enrichment |
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Operational and assurance overview |
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Common issues for LBS/LC |
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Assurance of accounting system |
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Assurance of site operations |
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Assurance of Contaminated Land Exemption |
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Assurance of water discounting |
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Scientific referrals |
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Error and assessments |
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Civil Penalties |
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Interest |
