B3.5.2.10 Active and Inactive Waste
These are terms relating to waste that is landfilled for the purposes of landfill tax charges.
The lower rate of landfill tax applies to the inactive (or inert) wastes listed in Schedule 9 of the Landfill Tax (Qualifying Material) Order 1996 [SI No. 1528]. Such waste are termed Qualifying Material, as in they qualify for the reduced rate of landfill tax.
Information listing the Inactive Waste from Schedule 9 has been consolidated into the table below:
Group | Description | Conditions | Notes |
Group 1 | Rocks and soils | Naturally occurring | Group 1 includes clay, sand, gravel, sandstone, limestone, crushed stone, china clay, construction stone, stone from the demolition of buildings or structures, slate, topsoil, peat, silt and dredgings |
Group 2 | Ceramic or concrete materials | Group 2 comprises only the following:(a) glass;
(b) ceramics;
(c) concrete.
|
|
Group 3 | Minerals | Processed or prepared, not used | Group 3 comprises only the following:(a) moulding sands;
(b) clays;
(c) mineral absorbents; (d) man-made mineral fibres;
(e) silica; (f) mica; (g) mineral abrasives. |
Group 4 | Furnace slags | Group 4 includes:(a) vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble;(b) slag from waste incineration. | |
Group 5 | Ash | Group 5:(a) comprises only bottom ash and fly ash from wood, coal or waste combustion; and(b) excludes fly ash from municipal, clinical and hazardous waste incinerators and sewage sludge incinerators. | |
Group 6 | Low activity inorganic compounds | Group 6 comprises only titanium dioxide, calcium carbonate, magnesium carbonate, magnesium oxide, magnesium hydroxide, iron oxide, ferric hydroxide, aluminium oxide, aluminium hydroxide and zirconium dioxide | |
Group 7 | Calcium sulphate | Disposed of either at site not licensed to take putrescible waste or in containment cell which takes only calcium sulphate | Group 7 includes gypsum and calcium sulphate based plasters, but excludes plasterboard. |
Group 8 | Calcium hydroxide and brine | Deposited in brine cavity | – |
Group 9 | Water | Containing other qualifying material in suspension | – |
The higher rate of landfill tax applies to all other waste (that not listed in Schedule 9). These wastes are known as Active Waste.
Her Majesty’s Revenue and Customs (HMRC) has recently announced changes to the rules governing Landfill Tax.
Landfill tax should now be paid on material used to protect the overlying layers at the top of a landfill cell. Known as the ‘top fluff layer’, this equates to a metre of material underneath the clay cap in each cell – and, in the past, this has been regarded as engineering material and, as such, was not taxable.
The HMRC brief states that ‘fines and grits’ separated at waste treatment facilities, and topsoil, will no longer qualify for the reduced tax rate for inert materials. As such they will be subject to the standard rate of tax as opposed to the previous lower rate.
The changes are set to have a big impact on the waste management sector, which has not previously had to shoulder landfill tax costs for these materials, with some suggesting that the knock on effect will likely significantly increase the cost of recycling and waste disposal as well as the cost of skip hire.