The Landfill Tax (Qualifying Material) Order 2011

Made: 31st March 2011

Laid before the House of Commons: 31st March 2011

Coming into force: 1st April 2011

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.

Citation and Commencement

1

This Order may be cited as the Landfill Tax (Qualifying Material) Order 2011 and comes into force on 1st April 2011 and has effect in relation to disposals made or treated as made on or after that day.

Revocation

2

The Landfill Tax (Qualifying Material) Order 1996[^f00003] is revoked.

Qualifying Materials

3

Subject to articles 4 to 6, the material listed in column 2 of the Schedule to this Order (“the Schedule”) is qualifying material for the purpose of section 42 of the Finance Act 1996.

4

The Schedule shall be construed in accordance with the notes contained in it.

5

The material listed in column 2 of the Schedule must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 of the Schedule is met.

6

Where the owner of the material immediately prior to the disposal and the operator of the landfill site at which the disposal is made are not the same person, material must not be treated as qualifying material unless it meets the relevant condition.

7

The relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists a description of the material which—

• (a) accords with its description in column 2 of the Schedule;

• (b) accords with a description listed in a note to the Schedule (other than by way of exclusion); or

• (c) is some other accurate description.

8

In article 7 above “transfer note” means a transfer note within the meaning of—

• (a) the Environmental Protection (Duty of Care) Regulations 1991[^f00004] in relation to a disposal at a landfill site in Great Britain, or

• (b) the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002[^f00005] in relation to a disposal at a landfill site in Northern Ireland.

SCHEDULE

Signed

Michael Fabricant — Angela Watkinson — Two of the Lords Commissioners of Her Majesty’s Treasury — 31st March 2011

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

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.

Footnotes

[^f00001]: 1996 c. 8. Subsections 42(4) to (6) were substituted for section 42(4) of the Finance Act 1996 (c. 8) by type=start time=1329746051140section 24 oftype=end time=1329746051140 the Finance (No. 3) Act type=start time=13297460777972010 (c. 33)type=end time=1329746077797. There are other amendments to section 42, but none is relevant.

[^f00002]: 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.

[^f00003]: S.I. 1996/1528.

[^f00004]: S.I. 1991/2839. This Regulation has been amended, but none of the amendments are relevant.

[^f00005]: S.I. 2002/271. This Regulation has been amended, but none of the amendments are relevant.