Landfill Tax: Difference between revisions

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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. [[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.

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 [[LoI|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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 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. [[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.
+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 [[LoI|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).