Research Briefing
Landfill Tax (Qualifying Fines) Order 2015
Following a consultation exercise, in December 2014 the Coalition Government confirmed that from 1 April 2015, landfill site operators would be able to use a new 'Loss on Ignition' (LOI) test, to ensure they charged the right rate of landfill tax on 'fines' - residual waste from waste processing. Operators would be able to charge the lower rate of tax on 'fines' meeting certain criteria. This Order would introduce the new test. It is not expected to have an Exchequer impact.