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The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.
The Government announced in Budget 2014 that it will introduce a ‘loss on ignition’ test by April 2015. The lower rate of landfill tax will apply where fines meet an LOI threshold of 10% or less. This consultation sets out a proposal for how the testing regime will operate, including processes for the testing of samples and record-keeping requirements. The consultation will be of particular interest to operators of landfill sites and mechanical treatment plants and other waste industry interests including representative bodies in England, Wales and Northern Ireland.