Within the tax documents accompanying the Budget today (22 November), the Treasury confirmed that legislation will be brought in to charge landfill tax on waste illegally deposited at sites other than landfills.
And, figures also show the government is providing £30 million extra funding over the next four years to help the Environment Agency tackle waste crime and reduce the harm caused to the environment and to legitimate operators.
The aim of the landfill tax changes is primarily to deter illegal operators who try and avoid the tax and dump waste illegally.
There was no announcement on landfill tax rates by the Chancellor as these have already been set for the financial year starting April 2018 at £88.95 for the standard rate and £2.80 for the lower rate (see letsrecycle.com table)
The Treasury said today that “As announced at Autumn Budget 2017, the government will legislate in ‘Finance Bill 2017-18’ to make changes to the criteria determining when Landfill Tax is due, and to extend the scope of Landfill Tax to disposals of material at sites operating without the appropriate environmental authorisation. This follows consultations in 2016 and 2017 respectively.”
In the documents the Treasury refers to the publications Draft legislation and TIIN: Landfill Tax: disposals not made at landfill sites which were published on 13 September 2017, when the government also confirmed its intention to legislate from 1 April 2018.
Under the new landfill tax rules, flytippers who dumped this RDF material in the Newark & Sherwood area could have to pay landfill tax
Quarries
Following consultation, said the Treasury today, “changes have been made to further align the legislation with environmental law and ensure that operators of quarries will not be required to register for Landfill Tax. Statutory instruments will also be required.”
Draft instruments are to be published in December 2017 and laid after Royal Assent to Finance Bill 2017-18.
The changes will have effect on and after 1 April 2018. The measure will apply to sites in England and Northern Ireland. Landfill Tax was devolved to the Scottish Parliament in April 2015 and will be devolved to the Welsh Assembly from April 2018.
Polluter pays
Previously government has explained: “The measure will deter non-compliance by making the illegal disposal of waste less profitable, and reinforce the principle of ‘the polluter pays’.
“These changes will support and complement the activity undertaken by the environmental protection agencies who work closely with HM Revenue and Customs (HMRC) to tackle non-compliance in the waste sector. The changes will provide HMRC with an effective means of pursuing and penalising those involved in the evasion of Landfill Tax, and supporting the legitimate waste management industry.
“For legitimate operators, the measure will also simplify the tax system, providing greater clarity and certainty to landfill operators and put beyond doubt when there is a charge to Landfill Tax on material deposited at their sites.”
Newark and Sherwood
The local authority, Newark and Sherwood district council has recently had shredded waste, (pictured above) presumably meant for RDF, dumped in its area near the A616. Adjacent authority Bassetlaw has also had similar material dumped in its area. Anyone who might be able to help identify the waste or business involved, can call the district council on: 01636 650000.
The post Treasury confirms landfill tax for illegal dumping appeared first on letsrecycle.com.
Source: letsrecycle.com Waste Managment
