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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.