Landfill Tax Guidance - Main Contents
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
| LFT1000 | Introduction |
| LFT2000 | Scope rates and general exemptions |
| LFT3000 | Contaminated land exemption |
| LFT4000 | Exemptions for restoring landfill sites and filing quarries |
| LFT5000 | Calculating weight of waste |
| LFT6000 | Tax points |
| LFT7000 | Tax-free areas |
| LFT8000 | Disclosure of information |
| LFT9000 | Landfill Communities Fund |
| LFT10000 | Registration |
| LFT11000 | Accounting for tax |
| LFT12000 | Unjust enrichment |
| LFT13000 | Operational and assurance overview |
| LFT14000 | Common issues for LBS/LC |
| LFT15000 | Assurance of accounting system |
| LFT16000 | Assurance of site operations |
| LFT16200 | Assurance of Contaminated Land Exemption |
| LFT16400 | Assurance of water discounting |
| LFT17000 | Scientific referrals |
| LFT18000 | Error and assessments |
| LFT19000 | Civil Penalties |
| LFT20000 | Interest |
