A new piece of legislation, introduced in April 2018, is causing
clients in the waste and recycling industry serious tax
headaches.
Under the Finance Act 2018, any material that has been dumped at
an unauthorised site at any time since 1996, and in place on 1
April 2018, is potentially liable for landfill tax charges at a
rate of £90 per tonne.
These amendments were introduced to give HMRC powers to recover
revenue from 'illegal disposals of waste' which, had they
been made legally, would have been subject to landfill tax.
It is thought that this could raise over £140 million in
revenue for the UK Exchequer. The legislation covers:
- outright illegal deposits of waste,
i.e. waste which has been deposited with no permit or exemption in
place; and
