Landfill Tax: Extending the scope to illegal disposals
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This consultation ran from
A consultation on whether to bring illegal waste sites within the scope of Landfill Tax.
PDF, 364KB, 22 pages
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At Spring Budget 2017, the government announced its intention to consult on whether to bring illegal waste sites within the scope of Landfill Tax.
The consultation sets out the reasons for extending the scope of Landfill Tax to material disposed of at illegal waste sites and considers:
- how to define an illegal waste site
- the criteria for determining a taxable disposal
- the persons liable for the tax
- how to quantify the amount of tax due
- the Scottish and Welsh governments approach to illegal waste sites
The government is keen to seeking views from a wide range of stakeholders to establish clear evidence-based rationale for its decisions. We would particularly like to hear from individuals and organisations that may be indirectly or directly affected by illegal waste sites in England and Northern Ireland or have a particular interest in Landfill Tax.
If the government pursues this policy, the earliest any changes would come into force is 1 April 2018.
Published: 20 March 2017
From: HM Revenue & Customs