The Landfill Tax (Qualifying Fines) (No 2) Order, SI 2015/1385, specifies the qualifying conditions residual waste must satisfy under the new 'loss on ignition' testing regime in relation to eligibility for the lower rate of landfill tax from 1 April 2015. It replaces the original order (SI 2015/845) which expired on 14 June 2015, owing to the dissolution of Parliament before formal approval was given. Regulations setting out information landfill operators must provide about waste which fails the test are contained in SI 2015/846.
The Landfill Tax (Qualifying Fines) (No 2) Order, SI 2015/1385, specifies the qualifying conditions residual waste must satisfy under the new 'loss on ignition' testing regime in relation to eligibility for the lower rate of landfill tax from 1 April 2015. It replaces the original order (SI 2015/845) which expired on 14 June 2015, owing to the dissolution of Parliament before formal approval was given. Regulations setting out information landfill operators must provide about waste which fails the test are contained in SI 2015/846.
