Landfill Tax: Difference between revisions

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== Overview ==

The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[~~HM Revenue and Customs|~~HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.

The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.

== History ==

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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. [[HMRC]] has further clarified that waste with [[Loss of Ignition Testing]] ([[LoI]]) demonstrating an organic content of less than 10% is required to demonstrate the waste is inactive.

Active waste covers all other forms of waste such as wood, duct work, piping, plastics and mixed residual waste. Operators have in the past mitigated their tax liability by the utilization of exemptions of the Landfill Tax for certain sites (i.e. quarries that require restoration with inert soils) and for certain uses in a landfill sites (i.e. by using waste derived stone to replace virgin stone used in engineering/construction of a site).

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 == Overview ==
-The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HM Revenue and Customs|HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.
+The Landfill Tax in the UK is applied to wastes that go to landfill, which increases the overall cost of landfill. The tax is applied per tonne of waste, applied in addition to the [[Gate Fee|gate fee]] charged by the landfill operator, who is responsible for charging and collecting the tax from the disposer of the waste, and accounting for the tax and paying it to [[HMRC]]. In 2017/18 the amount of Landfill Tax collected was £747 million <ref name='hmrcstat'>[https://www.uktradeinfo.com/Statistics/StatisticalBulletins/Pages/BulletinArchive.aspx?viewname=Landfill%20Tax%20Archive HMRC Statistical Bulletin]</ref> and VAT is charged on the landfill [[Gate Fee|gate fee]] and the landfill tax.
 == History ==
@@ Line 10: / Line 10: @@
 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. [[HMRC]] has further clarified that waste with [[Loss of Ignition Testing]] ([[LoI]]) demonstrating an organic content of less than 10% is required to demonstrate the waste is inactive.
 Active waste covers all other forms of waste such as wood, duct work, piping, plastics and mixed residual waste. Operators have in the past mitigated their tax liability by the utilization of exemptions of the Landfill Tax for certain sites (i.e. quarries that require restoration with inert soils) and for certain uses in a landfill sites (i.e. by using waste derived stone to replace virgin stone used in engineering/construction of a site).