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Member Briefing: Landfill Tax – HMRC Brief 18/12

Date: 06/06/12

Member Briefing: Landfill Tax – HMRC Brief 18/12

Dear Member,

Further to our note of 31 May on Landfill Tax, the HMRC has issued a further Landfill Tax Brief – Brief 18/12 – to clarify the position. This follows the reports mentioned in our earlier note that some waste and skip operator charges had increased following HMRC’s Landfill Tax Brief 15/12.

The latest HMRC Brief can be read via this link:

At the start of the current Brief, HMRC state:

“This Brief should be read in conjunction with Revenue & Customs Brief 15/12 which was issued on 18 May 2012 and seeks to provide further clarification on a number of issues covered in the earlier Brief. We are issuing further guidance as we are aware that there has been a misunderstanding of the original Brief. This has created difficulties in the market, causing the costs of waste transfers to rise unnecessarily. The current rules relating to the disposal of different types of waste have not changed. Further clarification may be issued as necessary.”

As before, please let us know if you have any concerns about the application of the HMRC guidance.

John Slaughter

Director of External Affairs