1996 c. 8. Subsections 42(4) to (6) were substituted for section 42(4) of the Finance Act 1996 (c. 8) by section 24 of the Finance (No. 3) Act 2010 (c. 33). There are other amendments to section 42, but none is relevant.

Landfill tax was under the care and management of the Commissioners of Customs and Excise under section 39(2) of the Finance Act 1996. The functions of the Commissioners for Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference to the Commissioners of Her Majesty’s Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

http://www.legislation.gov.uk/uksi/2011/1017/contents/madeThe Landfill Tax (Qualifying Material) Order 2011Landfill taxTaxMineral resourcesLandfill sitesIncinerationenKing's Printer of Acts of Parliament2012-02-23LANDFILL TAXThis Order comes into force on 1st April 2011 and has effect for disposals of qualifying material made or treated as made on or after that day. It revokes the Landfill Tax (Qualifying Material) Order 1996. In making this Order, the Treasury had regard to the criteria published by the Commissioners under section 42(5) of the Finance Act 1996 and to other factors they considered to be relevant. The criteria were published by the Commissioners in December 2010 and can be found at http://www.hmrc.gov.uk/briefs/excise-duty/brief0811.htm.The Landfill Tax (Qualifying Material) Order 2011Sch. Note (7)The Landfill Tax (Qualifying Material) (Amendment) Order 2012art. 2art. 1The Landfill Tax (Qualifying Material) Order 20111Citation and Commencement2Revocation3Qualifying Materials4The Schedule shall be construed in accordance with the notes...5The material listed in column 2 of the Schedule must...6Where the owner of the material immediately prior to the...7The relevant condition is that a transfer note includes in...8In article 7 above “transfer note” means a transfer note...SCHEDULE

2011 No. 1017

Landfill Tax

The Landfill Tax (Qualifying Material) Order 2011

Approved by the House of Commons

Made31st March 2011

Laid before the House of Commons31st March 2011

Coming into force1st April 2011

Section 42(2) of the Finance Act 1996 provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material;

Section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury;

Section 42(4) of that Act requires the Treasury to set criteria to be considered in determining from time to time what material is to be listed as qualifying material;

Section 42(5) of that Act requires the Commissioners to publish the criteria (and any revised criteria) set by the Treasury;

Section 42(6) of that Act requires the Treasury, in determining from time to time what material is to be listed, to have regard to the criteria published by the Commissioners under section 42(5) of that Act and any other factors it considers relevant.

The Treasury has now set criteria to be considered in determining from time to time what material is to be listed as qualifying material and the Commissioners have published those criteria.

Accordingly, the Treasury, having regard to the criteria published by the Commissioners under section 42(5) of Finance Act 1996 and to the other factors they consider relevant, make the following Order in exercise of the powers conferred by sections 42(3) and 63(5) of the Finance Act 1996.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="UnitedKingdomStatutoryInstrument">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2011/1017/contents"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2011/1017/contents"/>
<FRBRdate date="2011-03-31" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="order"/>
<FRBRnumber value="1017"/>
<FRBRname value="S.I. 2011/1017"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2011/1017/contents/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2011/1017/contents/made"/>
<FRBRdate date="2011-03-31" name="made"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.akn"/>
<FRBRdate date="2024-11-03Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="landfill tax" showAs="Landfill tax" dictionary="http://www.legislation.gov.uk"/>
<keyword value="tax" showAs="Tax" dictionary="http://www.legislation.gov.uk"/>
<keyword value="mineral resources" showAs="Mineral resources" dictionary="http://www.legislation.gov.uk"/>
<keyword value="landfill sites" showAs="Landfill sites" dictionary="http://www.legislation.gov.uk"/>
<keyword value="incineration" showAs="Incineration" dictionary="http://www.legislation.gov.uk"/>
<keyword value="landfill tax" showAs="LANDFILL TAX" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="2011-03-31" type="generation" eId="made-date" source="#source"/>
<eventRef date="2011-03-31" eId="laid-date-1" source="#source"/>
<eventRef date="2011-04-01" eId="coming-into-force-date-1" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction href="#article-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-3" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-5" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-6" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-7" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-8" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#d4e133" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/KingsOrQueensPrinterOfActsOfParliament" showAs="King's Printer of Acts of Parliament"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2012/940" showAs="The Landfill Tax (Qualifying Material) (Amendment) Order 2012"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept href="/uk/subject/landfill-tax" showAs="Landfill Tax" eId="d4e142"/>
</references>
<notes source="#source">
<note class="footnote" eId="f00001">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
. Subsections 42(4) to (6) were substituted for section 42(4) of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 (c. 8)</ref>
by section 24 of the Finance (
<abbr title="Number" xml:lang="">No.</abbr>
3) Act 2010 (c. 33). There are other amendments to section 42, but none is relevant.
</p>
</note>
<note class="footnote" eId="f00002">
<p>
Landfill tax was under the care and management of the Commissioners of Customs and Excise under section 39(2) of the Finance Act 1996. The functions of the Commissioners for Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">2005 (c. 11)</ref>
. Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference to the Commissioners of Her Majesty’s Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<dc:identifier>http://www.legislation.gov.uk/uksi/2011/1017/contents/made</dc:identifier>
<dc:title>The Landfill Tax (Qualifying Material) Order 2011</dc:title>
<dc:subject>Landfill tax</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:subject>Mineral resources</dc:subject>
<dc:subject>Landfill sites</dc:subject>
<dc:subject>Incineration</dc:subject>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2012-02-23</dc:modified>
<dc:subject scheme="SIheading">LANDFILL TAX</dc:subject>
<dc:description>This Order comes into force on 1st April 2011 and has effect for disposals of qualifying material made or treated as made on or after that day. It revokes the Landfill Tax (Qualifying Material) Order 1996. In making this Order, the Treasury had regard to the criteria published by the Commissioners under section 42(5) of the Finance Act 1996 and to other factors they considered to be relevant. The criteria were published by the Commissioners in December 2010 and can be found at http://www.hmrc.gov.uk/briefs/excise-duty/brief0811.htm.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2011/1017/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2011/1017/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2011/1017/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2011/1017/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2011/1017/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2011/1017/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2011/1017/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2011/1017/body/made" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2011/1017/schedules/made" title="schedules"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2011/1017/contents/made" title="Table of Contents"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="2011"/>
<ukm:Number Value="1017"/>
<ukm:Made Date="2011-03-31"/>
<ukm:Laid Date="2011-03-31" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2011-04-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111511572"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" Modified="2012-12-10T15:43:15.729Z" Type="substituted" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="1017" EffectId="key-019faf2f5e7bb0719b2ab15f13512f88" AffectingNumber="940" Created="2012-12-10T15:43:15.729Z" AffectingProvisions="art. 2" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2011" AffectingURI="http://www.legislation.gov.uk/id/uksi/2012/940" AffectedURI="http://www.legislation.gov.uk/id/uksi/2011/1017" AffectingYear="2012" URI="http://www.legislation.gov.uk/id/effect/upload-60vwmqs-4" RequiresApplied="true" AffectedProvisions="Sch. Note (7)">
<ukm:AffectedTitle>The Landfill Tax (Qualifying Material) Order 2011</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/uksi/2011/1017/schedule">Sch. </ukm:Section>
Note (7)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Landfill Tax (Qualifying Material) (Amendment) Order 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2012/940/article/2">art. 2</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1" URI="http://www.legislation.gov.uk/id/uksi/2012/940/article/1">art. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2012-04-01" Qualification="with effect in accordance with" OtherQualification="art. 1" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2011/1017/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2011/1017/pdfs/uksiem_20111017_en.pdf" Date="2011-05-23" Title="Explanatory Memorandum" Size="16978"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2011/1017/pdfs/uksi_20111017_en.pdf" Date="2011-05-23" Size="54317"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="8"/>
<ukm:BodyParagraphs Value="8"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<coverPage>
<toc>
<tocItem level="0" class="title" href="">The Landfill Tax (Qualifying Material) Order 2011</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/1/made" level="1" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Citation and Commencement</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/2/made" level="1" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">Revocation</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/3/made" level="1" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">Qualifying Materials</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/4/made" level="1" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">The Schedule shall be construed in accordance with the notes...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/5/made" level="1" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">The material listed in column 2 of the Schedule must...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/6/made" level="1" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">Where the owner of the material immediately prior to the...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/7/made" level="1" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">The relevant condition is that a transfer note includes in...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/article/8/made" level="1" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">In article 7 above “transfer note” means a transfer note...</inline>
</tocItem>
<tocItem href="" level="1" class="schedules"/>
<tocItem href="http://www.legislation.gov.uk/uksi/2011/1017/schedule/made" level="2" class="schedule">
<inline name="tocNum">SCHEDULE</inline>
</tocItem>
</toc>
</coverPage>
<preface>
<p class="number">
<docNumber>2011 No. 1017</docNumber>
</p>
<block name="subject">
<concept class="title" refersTo="#d4e142">Landfill Tax</concept>
</block>
<p class="title">
<shortTitle>The Landfill Tax (Qualifying Material) Order 2011</shortTitle>
</p>
<p class="approved">Approved by the House of Commons</p>
<p class="MadeDate">
<span>Made</span>
<docDate date="2011-03-31">31st March 2011</docDate>
</p>
<p class="LaidDate">
<span>Laid before the House of Commons</span>
<docDate date="2011-03-31">31st March 2011</docDate>
</p>
<p class="ComingIntoForce">
<span>Coming into force</span>
<docDate date="2011-04-01">1st April 2011</docDate>
</p>
</preface>
<preamble>
<p>
Section 42(2) of the Finance Act 1996
<noteRef href="#f00001" class="footnote" marker="1"/>
provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material;
</p>
<p>Section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury;</p>
<p>Section 42(4) of that Act requires the Treasury to set criteria to be considered in determining from time to time what material is to be listed as qualifying material;</p>
<p>
Section 42(5) of that Act requires the Commissioners
<noteRef href="#f00002" class="footnote" marker="2"/>
to publish the criteria (and any revised criteria) set by the Treasury;
</p>
<p>Section 42(6) of that Act requires the Treasury, in determining from time to time what material is to be listed, to have regard to the criteria published by the Commissioners under section 42(5) of that Act and any other factors it considers relevant.</p>
<p>The Treasury has now set criteria to be considered in determining from time to time what material is to be listed as qualifying material and the Commissioners have published those criteria.</p>
<formula name="EnactingText">
<p>Accordingly, the Treasury, having regard to the criteria published by the Commissioners under section 42(5) of Finance Act 1996 and to the other factors they consider relevant, make the following Order in exercise of the powers conferred by sections 42(3) and 63(5) of the Finance Act 1996.</p>
</formula>
</preamble>
<body/>
</act>
</akomaNtoso>