Landfill tax ― introduction

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Landfill tax ― introduction
  • Waste liable to landfill tax (scope of the tax)
  • Disposing of waste at an unauthorised site
  • Person responsible for paying landfill tax
  • Landfill tax rates and exemptions
  • Registering for landfill tax
  • Accounting for landfill tax

This guidance note provides an introduction to landfill tax and should be read in conjunction with the Landfill tax ― rates of tax, Landfill tax ― exemptions, Landfill tax ― registration, Landfill tax ― calculating the weight, Landfill tax ― accounting requirements and Landfill tax ― accounting for tax guidance notes.

Finance Act 1996, Part III; Finance Act 2009, s 60; Finance Act 2015, Sch 15; Landfill Tax Regulations 1996 ; Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 ; Landfill Tax (Prescribed Landfill Site Activities) Order 2009 ; Landfill Tax (Amendment) Regulations 2010 ; Landfill Tax (Amendment) Regulations 2015 ; Landfill Tax (Qualifying Material) Order 2011 ; Landfill Tax (Qualifying Material) (Amendment) Order 2012 ; Landfill Tax (Qualifying Fines) (No 2) Order 2015 ; Excise Notice LFT1: a general guide to Landfill Tax ; De Voil Indirect Tax Service V20.101 (subscription sensitive)

Landfill tax is a tax on the disposal of waste to landfill sites. The tax is intended to encourage individuals and organisations to minimise the amount of waste that is disposed of in landfill and to take advantage of non-landfill waste management options, such as composting, recovery and recycling.

It should be noted that with effect from 1 April 2015, landfill tax was devolved in Scotland so these guidance notes are not applicable in Scotland. Operators located in Scotland can obtain more information via the following website Scottish Landfill Tax .

Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015, SI 2015/599 (subscription sensitive)

Landfill tax was devolved in Wales with effect from 1 April 2018, and more information can be found in Tax is changing in Wales . Certain provisions of the landfill tax guidance notes may apply to landfill site operators with sites in Wales who were registered for landfill tax until 31 March 2018. Businesses operating landfill sites in Wales will be liable to register and account for Landfill Disposals Tax and

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