Closed consultation

Landfill Tax: disposals not made at landfill sites

• From: HM Revenue & Customs
• Published: 22 January 2018

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Summary

A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.

This consultation ran from
4:30pm on 22 January 2018 to 11:45pm on 18 February 2018

Consultation description

From 1 April 2018, we are making 2 changes to the Landfill Tax regime, which will affect both permitted and non-permitted sites in England and Northern Ireland:

• at sites with the appropriate disposal permit, all material will be within the scope of Landfill Tax unless expressly exempt

• at sites without the appropriate disposal permit, all material will be within the scope of Landfill Tax

This is a technical consultation on the secondary legislation required to make these changes:

• The Landfill Tax (Disposals of Material) Order 2018

• The Landfill Tax (Amendment) Regulations 2018

• The Aggregates Levy (General) (Amendment) Regulations 2018

For more information about these changes, see the Tax Information and Impact Note Landfill Tax: disposals not made at landfill sites.

Documents

The Landfill Tax (Disposals of Material) Order 2018 [DRAFT]

PDF, 145 KB, 3 pages

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The Landfill Tax (Amendment) Regulations 2018 [DRAFT]

PDF, 294 KB, 7 pages

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The Aggregates Levy (General) (Amendment) Regulations 2018 [DRAFT]

PDF, 128 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 January 2018