14Calculation of tax chargeable on taxable disposal
(1)This section applies to a taxable disposal of material made at an authorised landfill site.
(2)The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the standard rate.
(3)The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
(4)Subsection (2) does not apply to the disposal if the material disposed of—
(a)consists entirely of one or more qualifying materials (see section 15), or
(b)is a qualifying mixture of materials (see section 16).
(5)The amount of tax chargeable on a disposal of that description is instead to be calculated by multiplying the taxable weight of the material in tonnes by the lower rate.
(6)The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations.
(7)Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material.
(8)See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated.