SI 2018/442

The Landfill Tax (Disposals of Material) Order 2018.  Comes into force 1st April. This Order gives effect to certain exemptions to Landfill Tax under amendments made to the Finance Act 1996.  It implements a revised system for determining what is a ‘taxable disposal’ for the purposes of landfill tax and provides that the disposal of certain types of material is taxed as if that disposal took place at a place other than a landfill site when such disposal cannot be permitted or licensed under environmental legislation.