The Landfill Tax (Qualifying Material) Order 2011

EXPLANATORY NOTE

(This note is not part of the Order)

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.

Article 3 of this Order provides that, subject to the conditions in articles 4 to 6, the material listed in column 2 to the Schedule is qualifying material. Article 4 requires the Schedule to be construed in accordance with the notes contained in it. Article 5 provides that material listed in the Order must not be treated as qualifying material unless any condition set out alongside the description of the material in the Schedule to the Order is satisfied.

Article 6 and 7 provide that, except where the owner of the waste is also the owner of the landfill site, material listed in the Order must not be treated as qualifying material unless it satisfies the relevant condition. The relevant condition is that a transfer note describes material in the same way as the Schedule, or the notes to the Schedule, or contains some other accurate description. Article 8 defines “transfer note”.

The Schedule lists, in 8 groups, the description of the qualifying materials with any conditions listed alongside. Notes to the Schedule amplify the descriptions.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.