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Landfill tax

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HMRC is consulting until 5 May 2017 on extending the scope of landfill tax to material disposed at illegal waste sites; and following consultation, the draft Landfill Tax (Disposals of Material) Order 2017 amends the definition of a taxable disposal for landfill tax, so that any material disposed of at a landfill site will be taxable unless expressly exempt. The changes are intended clarify the tax treatment and give greater certainty to landfill site operators. The regulations are made under a power in Finance Bill 2017 (cl 60).