Open consultation

Landfill Tax: disposals not made at landfill sites

Summary

A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.

This consultation closes at

Consultation description

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.

Documents

The Landfill Tax (Disposals of Material) Order 2018 [DRAFT]

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The Landfill Tax (Amendment) Regulations 2018 [DRAFT]

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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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The Aggregates Levy (General) (Amendment) Regulations 2018 [DRAFT]

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

landfill-tax.consultation@hmrc.gsi.gov.uk

Write to:

Caroline Arrowsmith
HM Revenue and Customs
3rd Floor West
Ralli Quays
3 Stanley Street
Salford
M60 9LA

Published 22 January 2018