UK Landfill Tax for Fines to be Determined by LOI Testing Following Autumn Statement

Following consultation, in its Autumn Statement, the UK government has said that it will introduce a loss on ignition (LOI) testing regime to determine the rate of Landfill Tax due on fines produced from the processing of waste at mechanical treatment plants from 1 April 2015. The statement said that only qualifying fines below a 10% threshold will be considered eligible for the lower rate, though there will be a 12 month transitional period where the threshold will be 15%. (Finance Bill 2015) The Environmental Services Association (ESA), a trade association for the UK’s resource and waste management industry, welcomed the introduction of the landfill tax LOI testing requirement for fines. ESA’s Head of Regulation, Sam Corp, commented: “ESA is pleased that a line in the sand has finally been drawn, and that all operators now have a definitive date to work to comply with the LOI testing requirement. The LOI requirement will mean that for the first time there will be an objective testing regime in place which will enable HMRC to crack down on misclassification of waste fines and provide a level playing field for all operators. Whilst ESA would have preferred the 10% limit to commence straight way, the twelve month transition from 15% down to 10% will at least give some companies with ‘borderline’ compliant fines, the opportunity to modify their processes to meet the new standard. It is important to remember that robust enforcement by HMRC will be required to ensure that the new system works and is not abused.” Reform of the Landfill Communities Fund In addition to LOI, the government also used the Autumn Statement to explain that it is consulting on options for reform to get funding to community projects more efficiently following the government’s unspent funds challenge. It added that public consultation on the reform options generated by the working group will follow in due course. Read More The Landfill Tax Trommel Fines Debate – is Loss on Ignition Testing the Solution? Mick Balch, managing director of L&S Waste Management, explains his hesitance to embrace Loss on Ignition testing for trommel fines and asks if managing what goes into skips might offer a better solution. Landfill Tax Hike for Trommel Fines... A Wake Up Call Dr. Richard Coulton explains how waste and recycling companies can minimise the impact of the change to landfill tax that will see charges for trommel fines rise to £80 per tonne. Closed Landfill to Host 5 MW Solar & Fuel Cell Power Plant in Bridgeport, CT The Connecticut Siting Council has approved the City of Bridgeport’s Green Energy Park consisting of 9000 solar panels and a 2.8 MW fuel cell installation at a an old and unused landfill.