The HMRC notice ‘A general guide to landfill tax’ has been updated for the first time since May 2004. The notice which provides details on the tax implications of disposing of waste to landfill sites has been rewritten to take account of a number of changes in the law especially to the tax liability of material used on landfill sites.
Three new sections have been added to the guide:
- Paragraph 2.5 – Includes details as to which landfill site activities are subject to tax.
- Section 7 – Information areas. This section provides details on how to understand the differences between a taxable and non-taxable disposal of waste on a landfill site. The non-taxable waste should usually be placed in a designated area (known as an ‘information area’).
- Section 20 – Landfill tax return form and completion notes. This section includes a link to the LT100 form – Landfill Tax Return and associated notes.
Other sections which have been updated include dredging – material removed from water, material from the reclamation of contaminated land and the Landfill Communities Fund.