The Tax Man and Low Content Asbestos Soil

The Tax Man and Low Content Asbestos Soil

As you may or may not know, On the 16th December 2015 the HMRC made alterations to the guidance ‘Excise Notice LFT1: a general guide to Landfill which imposes stricter rules on materials that qualify for the lower rate of landfill tax.

Previously soils with a content of Asbestos less than 0.001%  could be classified as ‘low content’ and charged at a reduced government tax rate of £2.60, this has now been abolished and ‘all’ soils with an Asbestos contaminant regardless of the percentage must be charged at the current government tax rate of £82.60 per tonne.

In real terms, previous low rate qualified loads will now be charged at the standard rate of landfill tax.

Also, additional to this, all soils leaving site need to have a WAC test done (Waste Acceptance Criteria) this will identify all, if any, contaminants where a landfill will be chosen accordingly. For all WAC report arrangements and  enquires please click HERE to email me.

Please be aware that a WAC test report can take up to 10 days for the results, no soils can be removed nor accepted by landfill during this time.

See the link below for the updated LFT1 Excise Notice: –

https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax/excise-notice-lft1-a-general-guide-to-landfill-tax

This has caused an issue within the industry resulting in projects coming to a sudden halt, due to the vast increase in costs. It also means landfills potentially losing out on business, as future low content asbestos soils will be utilised on site and managed rather than removed for disposal.

We understand that this may cause financial issues on existing or on going projects please do not hesitate to call as we will endeavor to advise and help.