HMRC is consulting until 18 February on three sets of draft secondary legislation giving effect to landfill tax changes introduced in Finance Bill 2018. These changes implement a new system for determining ‘taxable disposals’ for the purposes of landfill tax with effect from 1 April 2018. All material disposed of at approved sites will be within the scope of landfill tax unless expressly exempt, and all illegal disposals at sites without approval will also be subject to landfill tax.
The three instruments are:
The Landfill Tax (Disposals of Material) Order 2018;
The Landfill Tax (Amendment) Regulations 2018; and
The Aggregates Levy (General) (Amendment) Regulations 2018.
HMRC is consulting until 18 February on three sets of draft secondary legislation giving effect to landfill tax changes introduced in Finance Bill 2018. These changes implement a new system for determining ‘taxable disposals’ for the purposes of landfill tax with effect from 1 April 2018. All material disposed of at approved sites will be within the scope of landfill tax unless expressly exempt, and all illegal disposals at sites without approval will also be subject to landfill tax.
The three instruments are:
The Landfill Tax (Disposals of Material) Order 2018;
The Landfill Tax (Amendment) Regulations 2018; and
The Aggregates Levy (General) (Amendment) Regulations 2018.
