HMRC will not be publishing a finalised guidance on landfill tax on 11 November 2013 as originally announced because they require more time to consider feedback received following a six-week informal consultation of their draft further guidance on applying the lower rating of landfill tax which closed on 20 October 2013.

HMRC have received lot of interest in this consultation and want to take time to review these responses and understand better the industry's views and ideas.

It also reported that it had a very productive meeting with the Environmental Services Association (ESA), the United Resource Operators Consortium (Uroc), and the Chartered Institution of Wastes Management (CIWM) on 5 November 2013 to discuss their views on the draft guidance.

In addition to considering the range of responses received on the draft guidance, HMRC have agreed to work with the ESA and Uroc to enable them to develop specific proposals to provide greater clarity for operatives throughout the waste industry on the evidential requirements for lower rating.

While this is ongoing, HMRC advise that the existing guidance will continue to apply.

More details are available from HMRC HERE