§ Mr. Nicholas WintertonTo ask the Chancellor of the Exchequer what recent representations he has received about the eligibility for exemptions of developments from the landfill tax; and if he will make a statement. [11364]
§ Mr. Oppenheim[holding answer 20 January 1997]: HM Customs and Excise has received a small number of representations from trade associations questioning the way eligibility for the exemption from landfill tax is determined and from applicants seeking a review of a decision to refuse to issue an exemption certificate.
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§ Mr. WintertonTo ask the Chancellor of the Exchequer if it remains his policy that, where a construction site is historically contaminated, all the waste removed to landfill should be exempt from the landfill tax; what guidance has been given by his Department to HM Customs and Excise about eligibility for exemptions from the landfill tax in such circumstances; and if he will make a statement. [11365]
§ Mr. Oppenheim[holding answer 20 January 1997]: It has never been the policy of the Government that an automatic exemption from landfill tax would apply to wastes removed to landfill from construction sites where the land is contaminated. To qualify for exemption, such wastes would need to arise from a reclamation which facilitates development of the land and removes the potential for the pollutants to cause harm. The removal of the pollutants must be necessary for the development to proceed and any activity that gave rise to the pollutants must have ceased. Where these criteria are met, all wastes (whether polluted or not) arising from the reclamation would qualify for the exemption.
The care and management of landfill tax is vested in HM Customs and Excise. Accordingly, guidance by HM Treasury concerning eligibility for exemption would not be appropriate.