# The Landfill Tax (Qualifying Material) Order 2011, Introduction: Introductory text

Extent: E+W+S+N.I.

Landfill Tax
Approved by the House of CommonsMade 31st March 2011
Laid before the House of Commons 31st March 2011
Coming into force 1st April 2011
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;
Section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury;
Section 42(4) of that Act requires the Treasury to set criteria to be considered in determining from time to time what material is to be listed as qualifying material;
Section 42(5) of that Act requires the Commissioners to publish the criteria (and any revised criteria) set by the Treasury;
Section 42(6) of that Act requires the Treasury, in determining from time to time what material is to be listed, to have regard to the criteria published by the Commissioners under section 42(5) of that Act and any other factors it considers relevant.
The Treasury has now set criteria to be considered in determining from time to time what material is to be listed as qualifying material and the Commissioners have published those criteria.
Accordingly, the Treasury, having regard to the criteria published by the Commissioners under section 42(5) of Finance Act 1996 and to the other factors they consider relevant, make the following Order in exercise of the powers conferred by sections 42(3) and 63(5) of the Finance Act 1996.

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Source: https://www.legislation.gov.uk/uksi/2011/1017/introduction (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.