HMRC consultation on changes to landfill regulations

HM Revenue & Customs are consulting on the imposing of secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal. Consultation closes 18th February. On 1st April, changes will be made to the Landfill Tax regime, which will affect both permitted and non-permitted sites in England and Northern Ireland:
• at sites with the appropriate disposal permit, all material will be within the scope of Landfill Tax unless expressly exempt.
• at sites without the appropriate disposal permit, all material will be within the scope of Landfill Tax
To make these changes the following legislation will be imposed:
• The Landfill Tax (Disposals of Material) Order 2018
• The Landfill Tax (Amendment) Regulations 2018
• The Aggregates Levy (General) (Amendment) Regulations 2018
https://www.gov.uk/government/consultations/landfill-tax-disposals-not-made-at-landfill-sites