When you are disposing of soils at a landfill which contain both qualifying and non qualifying materials, tax is due on the whole load at the standard rate £96.70 per tone from April 2021.
Contrary to urban belief there is no percentage figure for non qualifying materials. Whether the amount of non qualifying material is incidental or not the waste must be described on a waste transfer note and other commercial documentation in terms that accord with the terms used in the lower rate order.
That means that “to qualify for the lower rate (£3.10 per tonne as of April 2021) ….. the waste transfer note, which is required to accompany most movements of waste in the UK, must accurately describe the waste so it can be related to the terms used in the Landfill Tax (Qualifying Material) Order 1996.”
So for example when dealing with soils containing Japanese Knotweed – to qualify for the lower rate the bulk of the material would have to be naturally occurring sub-soils (not contaminated soil associated with derelict or previously used land) and described as such and listed under an appropriate European Waste Catalogue (EWC) code. If it is described as “soils containing Japanese Knotweed” and is not supported by any other commercial documentation it cannot qualify for the lower rate.
We’re always happy to discuss options so feel free to drop us a line (0800 0209 307) or e-mail.