{
  "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011",
  "json_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011.json",
  "id": "uksi/2011/1017",
  "title": "The Landfill Tax (Qualifying Material) Order 2011",
  "short_title": "Landfill Tax (Qualifying Material) 2011",
  "long_title": "This Order comes into force on 1st April 2011 and has effect for disposals of qualifying material made or treated as made on or after that day. It revokes the Landfill Tax (Qualifying Material) Order 1996. In making this Order, the Treasury had regard to the criteria published by the Commissioners under section 42(5) of the Finance Act 1996 and to other factors they considered to be relevant. The criteria were published by the Commissioners in December 2010 and can be found at http://www.hmrc.gov.uk/briefs/excise-duty/brief0811.htm.",
  "citation": "S.I. 2011/1017",
  "type": "uksi",
  "year": "2011",
  "number": "1017",
  "version": "current",
  "date": "2011-03-31",
  "revised": true,
  "valid_from": "2012-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Qualifying Materials",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Qualifying Materials",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Qualifying Materials",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Qualifying Materials",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Qualifying Materials",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Qualifying Materials",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/schedule",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-05-23",
      "size": 54317,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/pdf/uksi_20111017_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/1017/pdfs/uksi_20111017_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-05-23",
      "size": 16978,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/pdf/uksiem_20111017_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/1017/pdfs/uksiem_20111017_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "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": 10,
  "changes_made_to_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/changes.json",
  "changes_made_by": 10,
  "changes_made_by_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1017",
    "retrieved_at": "2026-10-29T02:10:07.482916+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."
}