Landfill tax: Disposals not made at landfill sites

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.

 

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