Landfill Tax (Amendment) Regulations 2007 (S.I. No. 965 of 2007).

These Regulations amend the Landfill Tax Regulations 1996 in provisions concerning credit operations regarding landfill operations that are favourable to the environment. Among other things, they change the maximum credit that landfill site operators may claim against their annual landfill tax liability and simplify some of the conditions of operation placed on environmental bodies and the regulatory body. Environmental bodies shall have certain duties of notification towards the regulatory body, whereas the regulatory body shall be controlled by the Commissioners of Customs and Excise.