Since my last post on this scintillating topic (!) I’ve just had a response from HMRC…
“…the promised guidance which covers how to interpret the incidental provision has been issued in draft form for a short period of consultation prior to being published and can be viewed on the HMRC website via the following link. ”
Para 4.3 (i) is the where the interpretation lies…
“In order for an amount of standard rated material in a load to be regarded as small it must be incidental. This means that it must not have been deliberately or artificially blended or added to the qualifying material(s) after or in connection with removal from its originating site. Adding or blending materials, so increasing the amount going to landfill, is inconsistent with Defra’s waste hierarchy and the duty of care on waste producers.”
So, taking in to consideration HMRC Briefs 15/12 and 18/12 our interpretation is that any soils containing any historic contaminants; from plastic bags to heavy metals, hydrocarbons and even false teeth (!) must be subjected to the standard rate of tax. Hence, the entire load will be subjected to the standard rate of tax.
As always, I’ve asked HMRC for clarification, but in the meantime we’d love to hear your thoughts on this…?
Please do not hesitate to call to discuss this or any other remediation matters – 0131 538 8456