Updated landfill tax notices
HMRC have issued the latest versions of two notices relating to landfill tax. This is the tax on the disposal of waste to landfill. As such, it encourages efforts to minimise the amount of waste produced and the use of non-landfill waste management options, which might include recycling, composting and recovery.
The first notice is primarily for landfill site operators but will also be of interest to waste producers, others involved in the waste management industry and environmental bodies under the Landfill Communities Fund.
The second notice is relevant to anyone (landowners, developers or contractors) carrying out a reclamation of contaminated land. It will also be of interest to landfill site operators who expect to receive waste from reclamation sites.
The revised notices cancel and replace versions that had been issued in September 2009 and April 2003 respectively. The two notices are:
Notice LTF1: A general guide to landfill tax. This has been rewritten owing to changes in the law, most notably relating to the tax liability of material used on landfill sites. HMRC have also made some changes to the content throughout the notice to make it clearer.
Notice LTF2: Reclamation of contaminated land. This notice explains the circumstances under which waste arising from the reclamation of contaminated land is exempt from landfill tax. To gain the exemption the person carrying out the reclamation must apply to HMRC for an exemption certificate. Notice LTF2 also details the procedures for this.