Landfill tax - taxable disposals of waste at a
landfill site
The measure
Legislation will be introduced in Finance Bill 2009 to make certain uses of material on a landfill site subject to tax, to address a recent decision in a court case that uses of waste are not taxable. In particular, any materials to be used in the landfill site as daily cover or for temporary roads and hard-standing will be treated as waste and therefore will be subject to landfill tax.
Who will be affected?
Landfill site operators and those disposing of materials at a landfill site will be affected by these changes.
When?
The changes are intended to come into effect on 1 September 2009.
HMRC recently lost a case at the Court of Appeal on this point and it appears that these changes are a means of reverting to HMRC's previously held view that certain disposals were taxable for landfill tax purposes. A consultation on modernising landfill tax legislation has been announced and more details will follow.
