Landfill Tax (Amendment) Regulations 2003 (S.I. No. 605 of 2003).

These Regulations amend the Landfill Tax Regulations 1996 to provide a number of changes to the scheme whereby landfill site operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. Regulation 3 provides for amendments to regulation 31 which determines when a landfill site operator can claim tax credits and how he should calculate his entitlement to credit. The amendment reduces the maximum credit a landfill site operator may claim against their annual landfill tax liability. Other provisions concern qualifying contributions and the contribution year.