Explanatory note

This Order gives effect to certain exemptions to Landfill Tax under amendments made to the Finance Act 1996 (c. 8) by section 42 of, and Schedule 12 to, the Finance Act 2018 (c. 3).

First, these measures implement a revised system for determining what is a ‘taxable disposal’ for the purposes of landfill tax. This Order provides for certain material to be treated as disposed of at a landfill site (meaning a site for which an environmental permit or licence subsists).

Secondly, the Order makes provision ancillary to the extension of Landfill Tax by the Finance Act 2018 to disposals at a place other than a permitted or licensed landfill site. It provides that the disposal of certain types of material is taxed as if that disposal took place at a place other than a landfill site when such disposal cannot be permitted or licensed under environmental legislation.

A Tax Information and Impact Note covering this instrument was published on 13th September 2017 and is available on the gov.uk website at. https://www.gov.uk/government/publications/landfill-tax-disposals-not-made-at-landfill-sites/landfill-tax-disposals-not-made-at-landfill-sites It remains an accurate summary of the impacts that apply to this instrument.