Policy paper

Draft legislation: The Landfill Tax (Amendment) Regulations 2015, The Landfill Tax (Qualifying Fines) Order 2015 and guidance

This draft legislation sets out how the changes to the regime for waste fines will apply.

Documents

Details

HM Revenue and Customs (HMRC) has published, for external comment, two draft statutory instruments and draft guidance, Tax Information and Impact Note, and two explanatory memorandums concerning the new testing regime for waste fines in respect of determining Landfill Tax liability.

These regulations provide for the testing of waste fines by use of a Loss on Ignition test. The guidance sets out the detail of the processes to be followed.

Any comments on these draft regulations should be sent by email to landfill-tax.consultation@hmrc.gsi.gov.uk or by post to:

Helen Horton
HMRC
3W Ralli Quays
3 Stanley Street
Salford
M60 9LA

By 10 March 2015.

Published 18 February 2015