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Landfill tax: HMRC guidance

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Revenue & Customs Brief 15/12 provides additional guidance on the evidence needed to support application of the lower rate of landfill tax to certain wastes, and seeks to clarify the landfill tax treatment of material, o

Revenue & Customs Brief 15/12 provides additional guidance on the evidence needed to support application of the lower rate of landfill tax to certain wastes, and seeks to clarify the landfill tax treatment of material, often called a ‘reverse fluff layer' or 'top fluff layer', used to protect the integrity of a landfill site’s lining system.

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