The Landfill Tax (Qualifying Material) (Amendment) Order 2012
This Order comes into force on 1st April 2012 and has effect for disposals of qualifying material (i.e. material that can be disposed of, or is treated as disposed of, in landfill sites at a reduced rate of landfill tax). It amends the Landfill Tax (Qualifying Material) Order 2011. In making this Order, the Treasury had regard to the criteria published by the Commissioners for Her Majesty’s Revenue and Customs under section 42(5) of the Finance Act 1996 and to other factors they considered to be relevant. The criteria were published by the Commissioners in December 2010 and can be found at http://www.hmrc.gov.uk/briefs/excise-duty/brief0811.htm. Article 2 of this Order replaces and changes Note (7) contained in the Schedule to the Landfill Tax (Qualifying Material) Order 2011. The changes require that, in relation to disposals made or treated as made on or after 1st April 2012, bottom ash and fly ash from coal or petroleum coke combustion taken alone or added to biomass burnt with it have to be deposited in a cell containing no other waste at all in order to be qualifying material. A Tax Information and Impact Note covering this instrument is published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.