Customs consults on details of landfill tax

Three sets of draft regulations containing details of the landfill tax regime which comes into force in October were issued for consultation by Customs & Excise at the end of April.1 The regulations set out how the tax system will operate and clarify how the exemption for contaminated soil will be applied. But some important finer details remain to be settled, including methods for discounting the water content of waste in calculating tax liabilities and how much contamination of "inactive" wastes by "active" wastes will be allowed before they attract the full tax rate.

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