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Consultation on Proposals for the new 'loss on ignition' test that will help landfill site operators determine the correct tax liability of fines.
The Government announced in Budget 2014 that it will introduce a âÂÂloss on ignitionâ test by April 2015. The lower rate of landfill tax will apply where fines meet an LOI threshold of 10% or less. This consultation sets out a proposal for how the testing regime will operate, including processes for the testing of samples and record-keeping requirements. The consultation will be of particular interest to operators of landfill sites and mechanical treatment plants and other waste industry interests including representative bodies in England, Wales and Northern Ireland.
Full details HERE
Deadline for responses: 19th September 2014.
ORG are not planning to respond to this consultation unless asked to by our members, if you would like us to respond, please Jeremy know.
Please respond to this consultation directly by:
Email to:
Environmental Taxes Team
HM Revenue and Customs
3W Ralli Quays
3 Stanley Street
Salford M60 9LA
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