Tax exemption for waste from cleaning up contaminated land
The exemption on landfill tax for contaminated land is to be phased out.
Applications for landfill tax exemption certificates will not be accepted by HM Revenue and Customs on or after 1 December 2008.
Anyone in possession of a valid exemption certificate will have until 31 March 2012 to dispose of their waste if they wish to benefit from the exemption.
All certificates issued under the scheme will cease to be valid on or after 1 April 2012 and disposals to landfill of waste from cleaning up contaminated land made on or after that date will be liable to landfill tax at the appropriate rate.
These provisions will be included in secondary legislation to be published in summer 2008.