posted on 21 February 2018, updated on 21 February 2018
HMRC has published a consultation on the secondary legislation to extend landfill tax to illegal waste sites and clarify the definition of ‘taxable disposal’.
From 1 April 2018, HMRC is making two changes to the landfill tax regime, which will affect both permitted and non-permitted sites in England and Northern Ireland:
- at sites with the appropriate disposal permit, all material will be within the scope of landfill tax unless expressly exempt
- at sites without the appropriate disposal permit, all material will be within the scope of landfill tax.
For more information see the HMRC website.