All landfill waste to be taxable ‘unless expressly exempt’

HMRC has committed to rationalising landfill tax rules through draft legislation that could finally settle the debate about what materials are taxable

Waste used to temporarily cap landfill sites will still be taxable. Photograph: jaggat / 123RFAll waste sent to landfill will be taxable “unless expressly exempt” under draft legislation.

In a policy paper published on 5 December, HMRC confirms that it will repeal the existing Prescribed Activities Order, which specifies actions that are subject to the tax rather than materials that are exempt.

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