HM Customs & Excise has produced a revised version of its General Guide to Landfill Tax, taking account of changes since the original was published in 2000. The changes include: Tax liability of materials used on landfill sites Permits under Section 2 of the Pollution Prevention and Control Act 1999, authorising deposits or land disposals Liability to pay landfill tax Landfill Tax Credit Scheme Full details can be found on the HMCE website
