Her Majesty’s Revenue and Customs (HRMC) has delayed further guidelines around the landfill tax rate for inert waste which were due to be published on 11th November 2013.

The delay follows the recent consultation which 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. 

The subject has divided the waste industry and the HMRC attributes the delay to the level and nature of response to the consultation.

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