Explanatory note

This Order, which comes into force on 1st September 2009, prescribes certain activities which take place on a landfill site for the purposes of section 65A of the Finance Act 1996 (c. 8). The effect of this is that the prescribed activities will be treated as disposals and will be subject to landfill tax.

Article 3(1)(h) provides that material is taxable if requirements for notification or information in paragraph 1B of Part I of Schedule 5 to the Finance Act 1996 or requirements for designation of information areas, provision of information or maintenance of records under regulation 16A of the Landfill Tax Regulations (S.I. 1996/1527) are not complied with. Regulation 16A of the Landfill Tax Regulations will have effect from 1st September 2009.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.