Part IIILandfill Tax
The basic provisions
42Amount of tax
1
The amount of tax charged on a taxable disposal shall be found by taking—
a
£7 for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne, or
b
a proportionately reduced sum if less than a tonne is disposed of.
2
Where the material disposed of consists entirely of qualifying material this section applies as if the reference to £7 were to £2.
3
Qualifying material is material for the time being listed for the purposes of this section in an order.
4
The Treasury must have regard to the object of securing that material is listed if it is of a kind commonly described as inactive or inert.