Registered site operators may reduce the net amount of landfill tax due to HMRC by claiming credits on their landfill tax returns. The credits fall into three categories:
- Ìý
•ÌýÌýÌýÌý bad debt relief1
- Ìý
•ÌýÌýÌýÌý credit for permanent removals2
- Ìý
•ÌýÌýÌýÌý credit for contributions made to environmental bodies under the Landfill Community Fund3
All credits should be claimed on the landfill tax return and are set-off against the total amount of landfill tax due.
Bad debt relief
A site operator can claim bad debt relief where a customer has defaulted on payment for landfill services. The following conditions must be met4:
- Ìý
•ÌýÌýÌýÌý the site operator must have accounted for and paid the landfill tax due on the disposal
- Ìý
•ÌýÌýÌýÌý the debt must have been written off in the site operator's accounts
- Ìý
•ÌýÌýÌýÌý the site operator must have shown the landfill tax separately on a landfill invoice
- Ìý
•ÌýÌýÌýÌý a year must have elapsed since the invoice for the disposal was
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Web page updated on 17 Mar 2025 14:14