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Landfill tax draft guidance published

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The landfill tax draft guidance follows on from a series of briefs and advice released last year clarifiying points raised by the sector.

This draft guidance provides further advice on the issues stated in the interim briefs, comprising: definition of ‘naturally occurring’, how waste should be described and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.

Readers' comments (1)

  • I have a fundamental disagreement with the outcome of the examples given in Annex IV of the draft document and could be
    forgiven for assuming that the purpose of the document is to justify applying higher rate tax to trommel
    fines, regardless of their composition. The examples represent an over simplistic approach to the issue and
    if taken literally not a single trommel processing a mix of wastes can produce lower rate fines, even if those
    fines could be classified as inert waste under environmental legislation. We are firmly back where we were last Summer if this comes in in its current form.

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