The Landfill Tax (Qualifying Material) Order 1996

• Citation: S.I. 1996/1528
• Sections: 8

Section 1

This Order may be cited as the Landfill Tax (Qualifying Material) Order 1996 and shall come into force on 1st October 1996.

Section 2

Subject to articles 3 to 5 below, the material listed in column 2 of the Schedule to this Order is qualifying material for the purpose of section 42 of the Act.

Section 3

The Schedule to this Order shall be construed in accordance with the notes contained in it.

Section 4

The material listed in column 2 of the Schedule to this Order must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 of that Schedule is satisfied.

Section 5

Where the owner of the material immediately prior to the disposal and the operator of the landfill site at which the disposal is made are not the same person, material must not be treated as qualifying material unless it satisfies the relevant condition.

Section 6

In the case of a disposal at a landfill site in Great Britain, the relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists—

(a) a description of the material—

(i) which accords with its description in column 2 of the Schedule to this Order, or

(ii) where a note contained in that Schedule lists the material (other than by way of exclusion), which accords with that description, or

(iii) which is some other accurate description; or

(b) where the material is water within Group 9 of the Schedule to this Order—

(i) the description “water”, and

(ii) a description of the material held in suspension which, if that material had been disposed of separately, would comply with the requirements of paragraph (a) above.

Section 7

In the case of a disposal at a landfill site in Northern Ireland, the relevant condition is that any document produced to evidence the transfer of the material includes, in relation to each type of material of which the disposal consists, a description of that material as specified in paragraph (a) or, as the case may be, paragraph (b) of article 6 above.

Section 8

In article 6 above “transfer note” has the same meaning as in the Environmental Protection (Duty of Care) Regulations 1991 .