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Landfill Tax (Qualifying Material) Order 2011 (S.I. No. 1017 of 2011).

Country/Territory
United Kingdom
Document type
Regulation
Date
2011
Source
FAO, FAOLEX
Subject
Land & soil, Waste & hazardous substances
Keyword
Soil pollution/quality Waste disposal Environmental fees/charges Waste management
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

This Order lists material in column 2 of the Schedule to this Order which shall be qualifying material for the purpose of section 42 of the Finance Act 1996. That section provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material. 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 is met.

Full text
English
Website
www.opsi.gov.uk

References - Legislation

Amended by

Landfill Tax (Qualifying Material) (Amendment) Order 2012 (S.I. No. 940 of 2012).

Legislation | United Kingdom | 2012

Keyword: Soil pollution/quality, Waste disposal, Environmental fees/charges, Coal, Oil, Waste management

Source: FAO, FAOLEX