HMRC has published new website guidance about landfill tax (LFT) on waste disposed of at unauthorised sites, including specifically details of what is considered to be a taxable disposal at an unauthorised site.

This Guidance, published 16 August 2018, relates toSection 42 of, and Schedule 12 to, theFinance Act 2018extended LFT to disposals made at unauthorised landfill sites not within the definition of landfill sites under section 40 of the Finance Act 1996, from 1 April 2018 in England and Northern Ireland. Such disposals had not formerly been subject to LFT. (Similar provisions are in force in Scotland from 1 April 2015 and in Wales from 1 April 2018.)