Landfill Tax: Difference between revisions
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== Arrangements == | == Arrangements == | ||
The amount of tax levied varies according to whether it is is active or inactive waste going to landfill. | The amount of tax levied varies according to whether it is is active or inactive waste going to landfill <ref>[https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax/excise-notice-lft1-a-general-guide-to-landfill-tax General Guide to Landfill Tax LFT1]</ref>. | ||
Inactive waste covers most materials used in a building's fabric as well as earth excavated for foundations. Most forms of concrete, brick, glass, soil, clay and gravel are classified as inactive. [[HM Revenue and Customs|HMRC]] has further clarified that waste with a [[Loss of Ignition Test]] (LOI) demonstrating an organic content of less than 10% is required to demonstrate the waste is inactive. | Inactive waste covers most materials used in a building's fabric as well as earth excavated for foundations. Most forms of concrete, brick, glass, soil, clay and gravel are classified as inactive. [[HM Revenue and Customs|HMRC]] has further clarified that waste with a [[Loss of Ignition Test]] (LOI) demonstrating an organic content of less than 10% is required to demonstrate the waste is inactive. | ||