SCHEDULES
SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc
PART 1Amendments of Part 3 of FA 1996
Taxable disposals
3
After section 40 insert—
40ADisposals of material
1
For the purposes of this Part, there is a disposal of material if—
a
material is disposed of on the surface of land or on a structure set into the surface, or
b
material is disposed of under the surface of land.
2
For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.
3
For the purposes of subsection (1)(b) it does not matter whether the material—
a
is covered after it is disposed of, or
b
is disposed of in a cavity (such as a cavern or mine).
4
If material is disposed of on the surface of land or on a structure set into the surface with a view to the material being covered, the disposal is to be treated as made when the material is disposed of and not when it is covered.
5
An order may for the purposes of this Part provide for—
a
material to be treated as disposed of in circumstances where it would not otherwise be so treated;
b
material to be treated as not disposed of in circumstances where it would otherwise be so treated.
6
An order under subsection (5) may, among other things, make provision by reference to—
a
descriptions of material;
b
the quantities disposed of;
c
the nature of the site at which material is disposed of;
d
the location of material in a site (for example, whether it is in a discrete unit within the site).
7
An order may for the purposes of this Part provide for a prohibited disposal to be treated as a disposal falling within paragraph (b) of section 40(2).
“Prohibited disposal” here means a disposal of material the disposal of which at a landfill site is prohibited by or by virtue of a prescribed enactment.
8
An order under this section may make provision subject to exceptions, conditions or other qualifications.