Budget 2008 > Indirect tax > Landfill Communities Fund
 

Landfill Communities Fund

Legislation will be introduced with effect from 1 April 2008 to change the maximum credit that landfill site operators can claim against their annual Landfill Tax liability for donations to environmental organisations registered under the Landfill Communities Fund. The Government estimates that the maximum value of the fund will increase by £5 million to give around £70 million of credit claimable for 2008-9.

In addition, HMRC will become responsible for making decisions about whether to revoke approval of an environmental body which fails to meet its obligations. At present, ENTRUST, the regulatory body, is responsible for these decisions. The changes will mean that such decisions become subject to HMRC’s review and appeals system.