Section 42 Amount of tax.

United Kingdom

(1)

The amount of tax charged on a taxable disposal shall be found by taking—

(a)

F1£130.75F2for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne, or

(b)

a proportionately reduced sum if less than a tonne is disposed of.

(2)

F3Where—

(a)

the material disposed of consists entirely of qualifying material F4or qualifying F5fines, and

(b)

the disposal is made at a landfill site,

this section applies as if the F6reference to F7£130.75 were to F8£8.65.

(3)

Qualifying material is material for the time being listed for the purposes of this section in an order.

F9(3A)

Qualifying fines are a mixture of—

(a)

fines that consist of such qualifying material as is prescribed by order, and

(b)

fines that consist of material that is not qualifying material,

that satisfies all the requirements prescribed in an order.

(3B)

An order under subsection (3A) relating to the mixture of fines may require, in particular—

(a)

that fines that consist of material that is not qualifying material do not exceed a prescribed proportion;

(b)

that the mixture of fines does not include prescribed materials or prescribed descriptions of materials;

(c)

that the mixture of fines is such that, if subjected to a prescribed test, it would give a prescribed result;

(d)

that the mixture of fines originates, or does not originate, in a prescribed way.

F10(4)

The Treasury must—

(a)

set criteria to be considered in determining from time to time what material is to be listed F11or what fines are to be qualifying fines,

(b)

keep those criteria under review, and

(c)

revise them whenever they consider they should be revised.

(5)

The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.

(6)

In determining from time to time what material is to be listed, F12or what fines are to be qualifying fines, the Treasury must have regard to—

(a)

the criteria (or revised criteria) published under subsection (5), and

(b)

any other factors they consider relevant.

Annotations

Textual amendments

F1: Sum in s. 42(1)(a) substituted (with effect in accordance with s. 101(4) of the amending Act) by Finance Act 2026 (c. 11), s. 101(2)(4)
F2: Words in s. 42(1)(a) substituted (with effect in accordance with s. 64(4) of the amending Act) by Finance Act 2015 (c. 11), s. 64(2)
F3: Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 10(a)
F4: Words in s. 42(2) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(2)
F5: Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 10(b)
F6: Words in s. 42(2) substituted (with effect in accordance with s. 64(4) of the amending Act) by Finance Act 2015 (c. 11), s. 64(3)
F7: Sum in s. 42(2) substituted (with effect in accordance with s. 101(4) of the amending Act) by Finance Act 2026 (c. 11), s. 101(3)(a)(4)
F8: Sum in s. 42(2) substituted (with effect in accordance with s. 101(4) of the amending Act) by Finance Act 2026 (c. 11), s. 101(3)(b)(4)
F9: S. 42(3A)(3B) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(3)
F10: S. 42(4)-(6) substituted for s. 42(4) (with effect in accordance with s. 24(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 24(1)
F11: Words in s. 42(4)(a) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(4)
F12: Words in s. 42(6) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(5)

Notes on Part III

Modifications

C1

Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

C3

Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34