Landfill Tax (Amendment) Regulations 2016 (S.I. No. 376 of 2016).

The Regulations make amendments to the Landfill Tax Regulations 1996 in order to make changes to the operation of the Landfill Communities Fund (the ‘LCF’). These Regulations, first, reduce the maximum amount of credit that a registered person may receive in respect of LCF contributions in any contribution year. Secondly, the Regulations prevent registered persons making payments to approved bodies on condition that the sums paid may only be invested in order to generate interest. Thirdly, these Regulations preclude approved bodies from providing financial and other services to other such bodies. The Regulations also amend the requirements on approved bodies to retain records made in the course of the operation of the LCF.