The Landfill Tax (Qualifying Fines) (No. 2) Order 2015

Interpretation

2.  In this Order—

“hazardous waste” means any hazardous waste within the meaning of European Parliament and Council Directive 2008/98/EC(1);

“LOI percentage” means the amount of non-qualifying material contained in fines(2), as indicated by the percentage of the mass of those fines lost on ignition;

“LOI test” means a test to determine the LOI percentage of fines, conducted in accordance with the terms of a published notice;

“published notice” refers to a notice issued by the Commissioners(3) and not revoked by a further notice;

“qualifying material” means the materials and descriptions listed in columns 1 and 2, subject to the conditions expressed in column 3, of the Schedule to the Landfill Tax (Qualifying Material) Order 2011(4);

“non-qualifying material” means any material other than qualifying material;

“transfer note” means written information or a transfer note within the meaning of—

(a)

the Waste (England and Wales) Regulations 2011(5), where the transferor of material to a landfill site is a person in England and Wales;

(b)

the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002(6), where the transferor of material to a landfill site is a person in Northern Ireland;

(c)

the Environmental Protection (Duty of Care) (Scotland) Regulations 2014(7), where the transferor of material to a landfill site is a person in Scotland.

(1)

OJ No L 312, 22.11.08, p. 3. This Directive has been amended by Commission Regulation (EU) No 1357/2014, OJ No L 365, 19.12.14, p. 89.

(2)

Section 70(1) of the Finance Act 1996 defines “fines” as particles produced by a waste treatment process that involves an element of mechanical treatment.

(3)

Section 70(1) of the Finance Act 1996 defines “the Commissioners” as those of Customs and Excise for the purposes of Part 3 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(4)

S.I. 2011/1017, amended by S.I. 2012/940.

(5)

S.I. 2011/988, amended by S.I. 2014/656; there are other amending instruments, but none is relevant.

(6)

S.R. (NI) 2002 No. 271, amended by S.R. (NI) 2004 No. 277 and S.R. (NI) 2013 No. 255.

(7)

S.S.I. 2014/4.