V20.142 Weighing waste—alternative methods
Where a site does not have a usable weighbridge, the site operator can either use one of the three alternative methods specified in Notice LFT1 or may agree with HMRC, through his local landfill tax officer, to use an alternative bespoke method to calculate the weight of waste. HMRC publishes guidance on a number of alternative methods, but a site operator is free to propose any method he wishes1. Approval to use a method will be granted provided HMRC agrees that it produces a fair and reasonable result.
Site operators are not required to notify HMRC if one of the published specified methods is used, unless the method is to be changed2.
A specified or bespoke method will operate for at least 12 months provided that the site operator does not change his business practices in such a way that the method no longer produces a fair and reasonable result. The onus is on the site operator to report any significant changes in his operations to his local landfill tax officer.
HMRC specifies the following methods