Finance Act 2018
Added on: 03/09/2018
This Act, amongst other things, makes provision about landfill tax, including provision for disposals of material elsewhere than at landfill sites to be chargeable. These provisions are only in relation to England and Northern Ireland.
The Act amends the Finance Act 1996 so that a taxable disposal takes place where material is disposed of and either:
- the disposal is made at a landfill site, or
- the disposal requires a permit or licence but is not made at a landfill site.
A new Section (Section 40A) is inserted into the 1996 Act for 'Disposals of Material'. This makes provision for a disposal of material on the surface of land or on a structure set into the surface, or material is disposed of under the surface of land. The Act makes amendments so that landfill tax may be charged if a person knowingly causes or knowingly permits such disposals .