The Landfill Tax (Qualifying Material) Order 1996
Section 42(2) of the Finance Act 1996 provides that material listed in a Treasury Order, termed qualifying material, attracts the lower rate of landfill tax of £2 per tonne (the standard rate is £7 per tonne). For this purpose, section 42(4) requires the Treasury to have regard to listing material if it is of a kind commonly described as inactive or inert. This Order, which comes into force on 1 October 1996, has been made for this purpose.