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Her Majesty’s Revenue and Customs (HMRC) has recently been consulting on its latest draft guidance notes on the application of lower landfill tax rates for inert waste. 

The guidance defines which materials are ‘naturally occurring’ such as clay, sand, gravel and natural stone and therefore are subject to the lower rate of landfill tax of £2.50 per tonne. 

In May last year, the HMRC published guidance that stated that fines from recycling processes, grit and screenings would no longer be eligible for this lower landfill tax rate and must be charged the full rate which currently stands at £72 per tonne.   This announcement sparked turmoil in the waste industry last summer resulting in landfill owners, recycling companies and skip hire operators being forced to hike prices overnight.

Landfill LR

The latest consultation which drew to a close on 20th October looked at what will be considered as appropriate evidence of the composition of materials for landfill operators to ascertain whether they are eligible for the lower rate of tax. 

Tony Windsor, Managing Director, Windsor Waste Management says: “Proposed changes are due to come into force from 11th November.  Whilst we welcome further clarification from the HMRC, we are very mindful of the impact on our customers who are striving to deal with their waste responsibly whilst keeping segregation processes practical and costs down”.  

The subject continues to divide the waste industry, for more information visit Lets Recycle.


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