Statutory Instrument 1996 No. 1528

The Landfill Tax (Qualifying Material) Order 1996

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© Crown Copyright 1996

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1996 No. 1528

LANDFILL TAX

The Landfill Tax (Qualifying Material) Order 1996

Approved by the House of Commons

Whereas section 42(2) of the Finance Act 1996^[1] provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material:

Whereas section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury:

Whereas section 42(4) of that Act requires the Treasury to have regard to the object of securing that material is listed in that Order if it is of a kind commonly described as inactive or inert:

Whereas the Treasury have had regard to that object:

Now the Treasury, in exercise of the powers conferred on them by sections 42(3) and 63(5) and (6) of the Finance Act 1996^[1] and of all other powers enabling them in that behalf, hereby make the following Order:

    1.    This Order may be cited as the Landfill Tax (Qualifying Material) Order 1996 and shall come into force on 1st October 1996.

    2.    Subject to articles 3 to 5 below, the material listed in column 2 of the Schedule to this Order is qualifying material for the purpose of section 42 of the Act.

    3.    The Schedule to this Order shall be construed in accordance with the notes contained in it.

    4.    The material listed in column 2 of the Schedule to this Order must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 of that Schedule is satisfied.

    5.    Where the owner of the material immediately prior to the disposal and the operator of the landfill site at which the disposal is made are not the same person, material must not be treated as qualifying material unless it satisfies the relevant condition.

    6.    In the case of a disposal at a landfill site in Great Britain, the relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists—
 (a) a description of the material—
 (i) which accords with its description in column 2 of the Schedule to this Order, or
 (ii) where a note contained in that Schedule lists the material (other than by way of exclusion), which accords with that description, or
 (iii) which is some other accurate description; or
 (b) where the material is water within Group 9 of the Schedule to this Order—
 (i) the description "water", and
 (ii) a description of the material held in suspension which, if that material had been disposed of separately, would comply with the requirements of paragraph (a) above.

    7.    In the case of a disposal at a landfill site in Northern Ireland, the relevant condition is that any document produced to evidence the transfer of the material includes, in relation to each type of material of which the disposal consists, a description of that material as specified in paragraph (a) or, as the case may be, paragraph (b) of article 6 above.

    8.    In article 6 above "transfer note" has the same meaning as in the Environmental Protection (Duty of Care) Regulations 1991^[2].

Derek Conway

Simon Burns

Two of the Lords Commissioners of Her Majesty's Treasury

12th June 1996

[1] 1996 c. 8. back

[2] S.I.1991/2839. back

Explanatory Note