Consultation outcome

Landfill Tax: extending the scope to illegal disposals

• From: HM Revenue & Customs
• Published: 20 March 2017
• Last updated: 13 September 2017 — See all updates

This consultation has concluded

Download the full outcome

Landfill Tax: extending the scope to illegal disposals - summary of responses

PDF, 312 KB, 17 pages

Detail of outcome

This document summarises respondents’ views, and the government’s response to the reasons for extending the scope of Landfill Tax to materials disposed of at illegal waste sites and views on:

• how to define an illegal waste site
• the criteria for determining a taxable disposal
• the persons liable for the tax
• how to quantify the amount of tax due
• the Scottish and Welsh government’s approach to illegal waste sites

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Original consultation

Summary

A consultation on whether to bring illegal waste sites within the scope of Landfill Tax.

This consultation ran from
12:30pm on 20 March 2017 to 11:45pm on 5 May 2017

Consultation description

At Spring Budget 2017, the government announced its intention to consult on whether to bring illegal waste sites within the scope of Landfill Tax.

The consultation sets out the reasons for extending the scope of Landfill Tax to material disposed of at illegal waste sites and considers:

• how to define an illegal waste site
• the criteria for determining a taxable disposal
• the persons liable for the tax
• how to quantify the amount of tax due
• the Scottish and Welsh governments approach to illegal waste sites

The government is keen to seeking views from a wide range of stakeholders to establish clear evidence-based rationale for its decisions. We would particularly like to hear from individuals and organisations that may be indirectly or directly affected by illegal waste sites in England and Northern Ireland or have a particular interest in Landfill Tax.

If the government pursues this policy, the earliest any changes would come into force is 1 April 2018.

Documents

Landfill Tax: Whether to bring illegal waste sites within the scope of Landfill Tax

PDF, 364 KB, 22 pages

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Published 20 March 2017
Last updated 13 September 2017 + show all updates

1. 13 September 2017

   Summary of responses published.

2. 20 March 2017

   First published.