Statutory Instruments
2011 No. 1017
Landfill Tax
The Landfill Tax (Qualifying Material) Order 2011
Approved by the House of Commons
Made
31st March 2011
Laid before the House of Commons
31st March 2011
Coming into force
1st April 2011
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;
Section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury;
Section 42(4) of that Act requires the Treasury to set criteria to be considered in determining from time to time what material is to be listed as qualifying material;
Section 42(5) of that Act requires the Commissioners (2) to publish the criteria (and any revised criteria) set by the Treasury;
Section 42(6) of that Act requires the Treasury, in determining from time to time what material is to be listed, to have regard to the criteria published by the Commissioners under section 42(5) of that Act and any other factors it considers relevant.
The Treasury has now set criteria to be considered in determining from time to time what material is to be listed as qualifying material and the Commissioners have published those criteria.
Accordingly, the Treasury, having regard to the criteria published by the Commissioners under section 42(5) of Finance Act 1996 and to the other factors they consider relevant, make the following Order in exercise of the powers conferred by sections 42(3) and 63(5) of the Finance Act 1996.
1996 c. 8. Subsections 42(4) to (6) were substituted for section 42(4) of the Finance Act 1996 (c. 8) by section 24 of the Finance (No. 3) Act 2010 (c. 33). There are other amendments to section 42, but none is relevant.
Landfill tax was under the care and management of the Commissioners of Customs and Excise under section 39(2) of the Finance Act 1996. The functions of the Commissioners for Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference to the Commissioners of Her Majesty’s Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.