Detail of outcome
In the consultation, the government invited views on proposed changes to the definition of a taxable disposal, without altering the scope of the tax.
This document summarises respondents’ views, and the government’s response.
This consultation ran from to
A consultation on proposals to amend the definition of a taxable disposal at a landfill site and for information on the disposal on certain types of hazardous material.
At Budget 2016 the government announced its intention to consult on the definition of a taxable disposal.
The purpose of the consultation is to:
- seek views on the proposals to put the definition of a taxable disposal for landfill tax purposes beyond doubt, without altering the scope of the tax
- gather information and receive views on hazardous waste falling within the scope of the Qualifying Material Order
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 operators of landfill sites, waste producers including energy generators, and other waste industry interested groups, including representative bodies in England, Wales and Northern Ireland.
If the government decides to make legislative changes there will be a further consultation on draft legislation.