HMRC continue to try to provide clarity on materials which qualify for the lower rate of landfill tax with further revisions to their LFT1 Guidance. This latest update, which replaces the previous version dated 16 December 2015, was published on 9 August 2016 included the following changes:
- paragraph 4.3 – definition of ‘naturally occurring’
- paragraph 5.3 – guidance on evidential requirements including illustrative European Waste Catalogue (EWC) codes
- Section 7 – lower rate – mixed loads
- paragraph 8.4 – guidance on the conditions that must be met where lower rated waste, used for with respect the filling of quarries
For more information the latest version of LFT1 (which applies to England, Wales and Northern Ireland)can be found together with the flow chart to assist with determining the relevant tax liability threshold applies at https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax
