{
  "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/introduction.json",
  "legislation": "uksi/1996/1528",
  "legislation_title": "The Landfill Tax (Qualifying Material) Order 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nApproved by the House of CommonsMade 12th June 1996\nLaid before the House of Commons 12th June 1996\nComing into force 1st October 1996\nWhereas section 42(2) of the Finance Act 1996 provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material:\nWhereas section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury:\nWhereas section 42(4) of that Act requires the Treasury to have regard to the object of securing that material is listed in that Order if it is of a kind commonly described as inactive or inert:\nWhereas the Treasury have had regard to that object:\nNow the Treasury, in exercise of the powers conferred on them by sections 42(3) and 63(5) and (6) of the Finance Act 1996 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1528/introduction",
    "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."
}