Landfill tax ― calculating the weight

By Tolley

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

  • Landfill tax ― calculating the weight
  • Calculating the amount of waste
  • Discounting water
  • Disposals at unauthorised sites

Calculating the amount of waste

This guidance note provides an overview of how the amount of waste is calculated and accounted for to HMRC. This note should be read in conjunction with the Landfill tax ― introduction, Landfill tax ― rates of tax, Landfill tax ― exemptions, Landfill tax ― registration, Landfill tax ― accounting requirements and Landfill tax ― accounting for tax guidance notes.

FA 1996, Part III; FA 2009, s 60; FA 2015, Sch 15; The Landfill Tax Regulations 1996 ; The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 ; The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 ; The Landfill Tax (Amendment) Regulations 2010 ; Landfill Tax (Amendment) Regulations 2015 ; The Landfill Tax (Qualifying Material) Order 2011 ; The Landfill Tax (Qualifying Material) (Amendment) Order 2012 ; LFT5000; Excise Notice LFT1: a general guide to Landfill Tax ; The Landfill Tax (Qualifying Fines) (No 2) Order 2015 

Businesses will need to be able to calculate the weight of any waste material in order to determine the amount of landfill tax that needs to be accounted for. Businesses need to use one of the following methods to calculate the amount of waste.

Sites with a weighbridge

Firstly it is important to note that the law does not require the operator to use a weighbridge and there is no requirement to have one installed at a site. If the site has a weighbridge then this is the simplest method that can be used to weigh the waste before it is disposed of as landfill. If a site has a weighbridge then HMRC will expect it to be used if it complies with the relevant weights and measures legislation.

Businesses can request permission from HMRC to use an alternative method if their weighbridge has become faulty or using the weighbridge would involve a costly change to the

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