LOI testing welcomed by ESA

摘要

ESA welcomed the introduction of the landfll tax loss on ignition (LOI) testing requirement for fnes, which was announced in the Autumn Statement. The statement confrmed that HMRC would introduce a LOI testing regime on fnes produced from the processing of waste at mechanical treatment plants from 1 April 2015. Only qualifying fnes below a 10% threshold would be considered eligible for the lower rate, though there will be a 12 month transitional period where the threshold would be 15%.