# The Landfill Tax (Qualifying Material) Order 1996, Note: Explanatory note


(This note is not part of the Order)
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.
Article 2 of this Order provides that, subject to the conditions in articles 3 to 5, the material listed in column 2 to the Schedule is qualifying material. Article 3 requires the Schedule to be construed in accordance with the notes contained in the Schedule and article 4 provides that material listed in the Order must not be treated as qualifying material unless any condition set out alongside the description of the material in the Schedule to the Order is satisfied.
Article 5 provides that, except where the owner of the waste is also the owner of the landfill site, material listed in the Order must not be treated as qualifying material unless it satisfies the relevant condition. Article 6 contains the relevant condition for disposals in Great Britain. This is that a transfer note describes the material in the same way as the Schedule, or contains some other accurate description. Water, however, must be indicated both by the term `water' and a description of the material held in suspension. Article 7 contains the relevant condition for disposals in Northern Ireland (where transfer notes are not currently required) and requires that any document evidencing the transfer includes a description as specified in article 6. Article 8 defines `transfer note'.
The Schedule lists, in 9 groups, the generic description of the qualifying materials with any conditions listed alongside. Notes to the groups show the materials that comprise the group in its entirety, or are included or excluded. Some groups do not require notes as they comprise individual materials.

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Source: https://www.legislation.gov.uk/uksi/1996/1528/note (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.