Consultation outcome

Landfill tax - liability of waste 'fines'

• From: HM Revenue & Customs
• Published: 30 June 2014
• Last updated: 10 December 2014 — See all updates

This consultation has concluded

Read the full outcome

Landfill tax – liability of waste ‘fines’ - Summary of Responses

PDF, 216 KB, 18 pages

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Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

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Original consultation

Summary

Proposals for the new 'loss on ignition' test that will help landfill site operators determine the correct tax liability of fines.

This consultation ran from
12:30pm on 30 June 2014 to 5pm on 19 September 2014

Consultation description

The Government announced in Budget 2014 that it will introduce a ‘loss on ignition’ test by April 2015. The lower rate of landfill tax will apply where fines meet an LOI threshold of 10% or less. This consultation sets out a proposal for how the testing regime will operate, including processes for the testing of samples and record-keeping requirements. The consultation will be of particular interest to operators of landfill sites and mechanical treatment plants and other waste industry interests including representative bodies in England, Wales and Northern Ireland.

Documents

Landfill tax - liability of waste 'fines'

PDF, 412 KB, 28 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 30 June 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Summary of Responses document published

2. 30 June 2014

   First published.