Order made by the Treasury and laid before the House of Commons under section 71(4) and (7) of the Finance Act 1996, for approval by resolution of the House of Commons within twenty eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.

2012 No. 940

Landfill Tax

The Landfill Tax (Qualifying Material) (Amendment) Order 2012

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the power conferred by sections 42(3) and 63(5) of the Finance Act 19961, make the following Order following compliance by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the requirements of section 42(4) to (6) of that Act2.

Citation, commencement and effect1

This Order may be cited as the Landfill Tax (Qualifying Material) (Amendment) Order 2012 and comes into force on 1st April 2012 and has effect in relation to disposals made or treated as made on or after that day.

Amendment of previous Order2

The Schedule to the Landfill Tax (Qualifying Material) Order 20113 is amended by the substitution of the following for Note (7)—

7

Subject to Note (8), Group 5 comprises—

a

bottom ash and fly ash produced only from the combustion of wood, of waste or of both;

b

bottom ash and fly ash from the combustion of coal, of petroleum coke or of both, deposited in a cell containing the product of that combustion alone; and

c

bottom ash and fly ash from the combustion of coal, of petroleum coke or of both, burnt together with biomass and deposited in a cell containing the product of that combustion and burning alone.

Angela WatkinsonMichael FabricantTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

This Order comes into force on 1st April 2012 and has effect for disposals of qualifying material (i.e. material that can be disposed of, or is treated as disposed of, in landfill sites at a reduced rate of landfill tax). It amends the Landfill Tax (Qualifying Material) Order 2011. In making this Order, the Treasury had regard to the criteria published by the Commissioners for Her Majesty’s Revenue and Customs 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 2 of this Order replaces and changes Note (7) contained in the Schedule to the Landfill Tax (Qualifying Material) Order 2011. The changes require that, in relation to disposals made or treated as made on or after 1st April 2012, bottom ash and fly ash from coal or petroleum coke combustion taken alone or added to biomass burnt with it have to be deposited in a cell containing no other waste at all in order to be qualifying material. A Tax Information and Impact Note covering this instrument is published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.