HMRC have launched a consultation, the document sets out its purpose and scope thus:
Subject of this consultation:
Landfill Tax: improving clarity and certainty for taxpayers.
Scope of this consultation:
Following the announcement in Budget 2016 this consultation seeks views on proposals to amend the definition of a taxable disposal of waste at a landfill site, with the aim of clarifying the scope of the tax. The consultation also calls for information and views on the limited circumstances where hazardous waste falls within the scope of The Landfill Tax (Qualifying Material) Order 2011.
Who should read this:
Operators of landfill sites and other waste sector interests in England, Wales and Northern Ireland; other producers of waste including energy generators and representative bodies.
Duration: The consultation will run for 12 weeks from 26 May 2016 to 18 August 2016.