§ Mrs. Helen JacksonTo ask the Chancellor of the Exchequer (1) who will define the types of waste which qualify for the £2 rate as inert or inactive waste under the proposed landfill tax; and by what mechanisms disputes over the definitions will be resolved; [16918]
(2) if he will list the types of waste described under the waste classification scheme which will qualify as inert or inactive waste under the proposed landfill tax. [16917]
§ Mr. Heathcoat-Amory[holding answer 27 February 1996]: Customs and Excise recently carried out a consultation exercise on the scope of the lower rate of landfill tax, which ended on 31 January. The consultation exercise was carried out on a proposal to link the lower rate of tax to wastes listed in category 1 of the proposed UK waste classification scheme, on which the Department of the Environment consulted at the same time.
I expect to receive a report shortly following an analysis by Customs and Excise in consultation with other interested Government Departments. An announcement of the outcome will be made in due course. A list of the wastes that will qualify for the lower rate of landfill tax will be set out in a Treasury order, which will be laid before the House in the summer.
On disputes, the current Finance Bill provides for reviews, and appeals to an independent tribunal by tax payers against decisions by customs relating to tax liability.