HM Revenue and Customs (HMRC) has published updated guidance on landfill tax which includes stricter rules on materials which qualify for the lower rate of landfill tax.

The guidance, Excise Notice LFT1: a general guide to Landfill Tax, updated on the 16th December 2015, dictates that ‘If the amount of non-qualifying material in a load of mainly qualifying material is such as to classify the load as hazardous, the amount of the non-qualifying material can never be regarded as small and the total load is taxable at the standard rate.”

Therefore the higher rate of Landfill Tax has to be applied to all loads of material containing asbestos waste no matter how small the amount of asbestos.

Jeff Letch, Commercial Director WWM said: “In real terms this means that some loads which may have previously qualified for the lower rate of Landfill Tax because of the quantity of hazardous materials present, will now be subject to the standard rate of Landfill Tax. We appreciate that this will have a financial impact on many of our customers and urge any customers requiring clarification on this change to contact us as we are here to help”.

If you would like full details on the guidance and the changes which have been made click on the link below.

Excise Notice LFT1: a general guide to Landfill Tax


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