HMRC has launched a technical consultation on secondary legislation to extend landfill tax to illegal waste sites and to clarify the definition of ‘taxable disposal’, following changes to the regulations for England and Northern Ireland from 1 April 2018
The two changes to the landfill tax regime will affect both permitted and non-permitted sites in England and Northern Ireland.
Firstly, at sites with the appropriate disposal permit, all material will be within the scope of landfill tax unless expressly exempt.
Secondly, at sites without the appropriate disposal permit, all material will be within the scope of landfill tax.
The consultation closes on 18 February.
The Landfill Tax (Disposals of Material) Order is here.
The Landfill Tax (Amendment) Regulations 2018 is here.
The Aggregates Levy (General) (Amendment) Regulations 2018 is here.
Report by Pat Sweet
