Landfill Tax changes
Regulations that come into force on 1 September 2009 will introduce new requirements concerning the provision of information and records related to Landfill tax.
The main issues addressed by the regulations are as follows:
- New obligations to give information and to keep records in relation to ‘information areas’. An information area is a designated part of a landfill site.
- Authorisation for HMRC to require a landfill site operator to designate a part of landfill site which will be an information area
- Certain activities will be treated as disposals subject to landfill tax. This includes the use of material to create or maintain temporary hard standing, the use of material to create or maintain a temporary screening bund and the use of material to create or maintain a temporary haul road. Landfill tax can be ‘recredited’ when the material used in one of these three ways is subsequently used for site restoration.