Policy paper

Draft legislation: Landfill Tax - taxable disposal

This draft legislation implements a simpler system for determining what is a taxable disposal for the purposes of Landfill Tax.

• From: HM Revenue & Customs
• Published: 20 March 2017

Documents

The Landfill Tax (Disposals of Material) Order 2017

PDF, 130 KB, 2 pages

Explanatory memorandum to the Landfill Tax (Disposals of Material) Order 2017

PDF, 171 KB, 10 pages

Details

This legislation provides for certain material to be treated as disposed of at a landfill site in specified circumstances.

Published 20 March 2017