{
  "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996",
  "json_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996.json",
  "id": "uksi/1996/1528",
  "title": "The Landfill Tax (Qualifying Material) Order 1996",
  "short_title": "Landfill Tax (Qualifying Material) 1996",
  "long_title": "Section 42(2) of the Finance Act 1996 provides that material listed in a Treasury Order, termed qualifying material, attracts the lower rate of landfill tax of £2 per tonne (the standard rate is £7 per tonne). For this purpose, section 42(4) requires the Treasury to have regard to listing material if it is of a kind commonly described as inactive or inert. This Order, which comes into force on 1 October 1996, has been made for this purpose.",
  "citation": "S.I. 1996/1528",
  "type": "uksi",
  "year": "1996",
  "number": "1528",
  "version": "current",
  "date": "1996-06-12",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-5",
      "extent": null,
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    },
    {
      "path": "article/6",
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      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2011/1017",
      "affecting_title": "The Landfill Tax (Qualifying Material) Order 2011",
      "affecting_provisions": "art. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1996/8",
      "title": "Finance Act 1996",
      "url": "https://openlegislation.uk/finance-act-1996",
      "provisions": [
        "section/42",
        "section/63"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1528",
    "retrieved_at": "2026-10-29T12:41:56.958430+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}