Introduction Summary
1.This section and Schedule amend Part 3 of the Finance Act 1996 (FA 1996) to provide for the introduction of a new testing regime to help landfill site operators to identify the landfill tax liability of waste fines disposed of at landfill sites in England, Wales and Northern Ireland. Fines are the waste produced by any waste treatment process that involves an element of mechanical treatment, and can include a wide variety of different materials some of which may be liable to landfill tax at the standard rate and some at the lower rate.
2.This Schedule establishes a new category of “qualifying fines” which will be liable to landfill tax at the lower rate and provides for the power to impose requirements with which fines must comply in order to be considered “qualifying fines”. The amendments made by this Schedule will apply to disposals made (or treated as made) in England, Wales or Northern Ireland and made on or after 1 April 2015.