The Landfill Tax (Disposals of Material) Order, SI 2018/442, implements the revised system for determining what is a ‘taxable disposal’ for the purposes of landfill tax with effect from 1 April 2018, and lists specific exemptions. The order also gives effect to legislation in Finance Act 2018 extending landfill tax to disposals at unauthorised sites. HMRC consulted on draft versions of this order in March 2017 and January 2018.
This is the last of three instruments made to effect these changes, the other two being:
the Landfill Tax (Miscellaneous Provisions) Regulations, SI 2018/396; and
the Aggregates Levy (General) (Amendment) Regulations, SI 2018/395.
The Landfill Tax (Disposals of Material) Order, SI 2018/442, implements the revised system for determining what is a ‘taxable disposal’ for the purposes of landfill tax with effect from 1 April 2018, and lists specific exemptions. The order also gives effect to legislation in Finance Act 2018 extending landfill tax to disposals at unauthorised sites. HMRC consulted on draft versions of this order in March 2017 and January 2018.
This is the last of three instruments made to effect these changes, the other two being:
the Landfill Tax (Miscellaneous Provisions) Regulations, SI 2018/396; and
the Aggregates Levy (General) (Amendment) Regulations, SI 2018/395.
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