HM Revenue & Customs has published further guidance in draft on lower rating for landfill tax.
The landfill tax draft guidance follows on from a series of briefs and advice released last year clarifiying points raised by the sector.
This draft guidance provides further advice on the issues stated in the interim briefs, comprising: definition of ‘naturally occurring’, how waste should be described and evidenced for lower rating, mixed loads and filling quarries.
The closing date for comments on the draft is 20 October 2013. HMRC aims to finalise and publish revised guidance by 11 November.