§ Mr. Matthew BanksTo ask the Chancellor of the Exchequer what was the outcome of the Customs and Excise consultation exercise on the scope of the lower rate of landfill tax. [23060]
440W
§ Mr. Heathcoat-AmoryCustoms and Excise has now analysed the replies which it received to the consultation exercise on the scope of the lower rate of landfill tax. On the basis of the information provided and representation made, we have concluded that the lower rate of landfill tax should apply to the wastes listed. Mixtures consisting only of listed wastes will qualify for the lower rate, as will water with suspended solids consisted only of listed wastes.
In order to be taxable at the lower rate, listed wastes—or mixtures of such wastes—must not contain or be contaminated with any material which is not listed. If they are, the standard rate of tax will apply. But a de minimis level will apply to enable wastes to qualify for the lower rate if they consist wholly of listed wastes, apart from a small quantity of material which is not listed, provided that the material does not lead to any potential for pollution. Where wastes appear on the lower rate list and are also covered by an exemption, the exemption will apply.
- Naturally occurring rocks and soils, including:
- clay, sand, gravel, sandstone, limestone, crushed stone, china clay, clean building or demolition stone such as sandstone, limestone or slate, topsoil, peat, coal, silt and dredgings.
- Ceramic or cemented materials
- Glass.
- Ceramics, including bricks (see below for bricks with plaster). tiles, clay ware, pottery, china, bricks and mortar.
- Concrete, including reinforced concrete, concrete blocks, breeze blocks and thermalite blocks.
- Processed or prepared mineral materials, which have not been used or contaminated
- Moulding sands and clays.
- Clay absorbents, including Fuller's earth and bentonite and other mineral absorbents.
- Man-made mineral fibres, including glass fibre.
- Silica.
- Mica.
- Abrasives.
- Furnace slags
- Certain ash:
- Bottom ash and fly ash from wood or coal combustion (including pulverised fuel ash from coal combustion).
- Low activity inorganic compounds:
- Titanium dioxide.
- Calcium carbonate.
- Magnesium carbonate.
- Magnesium oxide.
- Magnesium hydroxide.
- Fenic oxide.
- Fenic hydroxide.
- Aluminium oxide.
- Gypsum and plaster
- These will be subject to the lower rate only if disposed of in landfill sites licensed only to take inactive or inert waste.
- Other wastes
- There are, in addition to the above, a few wastes on which Custom and Excise is seeking further information before a conclusion is reached as to whether the lower rate is appropriate.