# The Landfill Tax Regulations 1996, Regulation 44B: Method


(1) The weight of material disposed of at a place other than a landfill site is to be determined in accordance with the prescribed rules set out in paragraph (2) and references in this Chapter to weight shall be construed as references to the weight of such material.
(2) The prescribed rules are that weight is to be determined—
(a) (i) by reference to any records held by a taxable person relating to the volume of the material disposed of, provided that the Commissioners are reasonably satisfied as to the completeness and accuracy of those records; or
(ii) by using any reasonable method of estimation of the volume of the material disposed of, including, but not limited to, the use of technology;
(b) by applying a multiplier of 1.5 per cubic metre of material to its volume (whether determined under sub-paragraph (a)(i) or (ii)), in order to calculate its weight, expressed in tonnes (to one decimal place);
(c) without any discounting of constituents (including water);
(d) by reference to the material disposed of that is present at a place other than a landfill site at the time that the Commissioners carry out any inspection of that material, but they may also take into account—
(i) such other information that they may obtain in relation to material disposed of at that place that is no longer present at the time of any inspection (including from records held by a taxable person);
(ii) any information provided to them by an environmental regulator; and
(e) by the Commissioners making such reasonable apportionment as they can in the circumstances between the weight of the material and the weight of any other material previously disposed of and assessed to tax under section 50A of the Act or paragraph 31 of Schedule 12 to the Finance Act 2018.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/44B (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-44B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.