Landfill tax: taxable disposals and hazardous waste

HMRC is consulting until 18 August 2016 on:

·       arriving at an unambiguous definition of ‘taxable disposal’ for landfill tax purposes; and

·       identifying the types of hazardous waste that properly attract the lower rate of landfill tax.

Despite changes to legislation since Waste Recycling Group Limited [2009] STC 200, there are still a considerable number of disputes over what constitutes a taxable disposal. The government announced at Budget 2016 its intention to consult with the aim of clarifying the areas of uncertainty that have led to litigation. See www.bit.ly/1TJi8JT.