ESA responds to HMRC Landfill tax informal consultation

摘要

ESA has submitted its response to an informal consultation held by HMRC on revisions to its guidance on lower rated material. The informal consultation covered amendments to the existing lower rate guidance, but it is worth noting that the separate informal consultation on transfer station 'fines' and Loss on Ignition Testing is still open, with a deadline of September 19 for responses. ESA welcomed the attempt by HMRC to provide additional clarity on the definition of 'qualifying material' for low rated material but did have concerns about the possible unintended consequences of the guidance.