Landfill Tax: disposals not made at landfill sites
A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.
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:
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at sites with the appropriate disposal permit, all material will be within the scope of Landfill Tax unless expressly exempt
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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:
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The Landfill Tax (Disposals of Material) Order 2018
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The Landfill Tax (Amendment) Regulations 2018
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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.