Some waste operators perceived that significant changes had occurred with the publishing of HMRC Brief 15/12 on 18 May 2012. For HMRC this was simply a clarification of current law to ensure a level playing field across the waste industry. Following protests in Parliament Square HMRC clarified the position on 1 June 2012 via HMRC Brief 18/12. HMRC engaged with industry representatives on 15 June 2012 to again explain their clarifications and indeed set up a ‘hotline’ for waste operators that still required clarifications. Further interpretation was subsequently issued by HMRC in the first week of July 2012 covering both the liability to tax and evidential requirements for the low rate. The simple fact both before and after all of the above is that if an item is listed in the Landfill Tax (Qualifying Material) Order SI 2011/1017 it can attract the lower rate...
