PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 2TAX CHARGEABLE ON TAXABLE DISPOSALS
Calculation of tax chargeable
14Calculation of tax chargeable on taxable disposal
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This section applies to a taxable disposal of material made at an authorised landfill site.
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The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the standard rate.
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The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
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Subsection (2) does not apply to the disposal if the material disposed of—
a
consists entirely of one or more qualifying materials (see section 15), or
b
is a qualifying mixture of materials (see section 16).
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The amount of tax chargeable on a disposal of that description is instead to be calculated by multiplying the taxable weight of the material in tonnes by the lower rate.
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The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations.
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Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material.
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See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated.