keep The Landfill Tax (Amendment) Regulations 2015
Amends the Landfill Tax Regulations 1996 to increase the credit entitlement rate from 5.1% to 5.7% for contribution years beginning on or after 1 April 2015. This is a technical rate adjustment within the existing landfill tax framework.
Deleting this regulation would revert the credit rate to 5.1%, increasing the landfill tax burden on businesses. The amendment actually reduces regulatory cost by increasing available credits, providing relief to affected taxpayers. While the underlying landfill tax framework is itself a regulatory burden, this specific amendment moves in the right direction by reducing fiscal drag.