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News Category: UK Waste Legislation and Guidance
The Landfill Tax (Prescribed Landfill Site Activities) Order 2009
18 November 2009



This Order came into effect in September 2009 and prescribes certain landfill site activities which are now subject to landfill tax under the Section 65A of the Finance Act 1996.   The activities include using material as temporary cover, creating haul roads, maintaining temporary hard standings and creating bunds.

The Order is available here:  

http://www.opsi.gov.uk/si/si2009/pdf/uksi_20091929_en.pdf

The Finance Act 1996 is available here:

http://www.england-legislation.hmso.gov.uk/acts/acts1996/ukpga_19960008_en_1