There is now only a few weeks left if you want to comment on the proposed changes to the Landfill Tax regime with comments due by 18 August 2016.
According to the consultation documentation the purpose of this consultation is:
- to seek views on the proposals to put the definition of a taxabledisposal for Landfill Tax purposes beyond doubt, without altering the scope of the tax; and
- to gather information and receive views on hazardous waste falling within the scope of the Qualifying Material Order.
It has always seemed an oddity that the mismatch between definitions for classifications of waste for disposal to landfill and the definitions of different rates of landfill tax has enable contaminated soils to be disposed of at the lower rate of tax. This has led to waste savvy Contractors achieveing commercial advantages in a cost conscious industry but perhaps at the expense of reducing the amount of soils going to landfill.