Citation and commencement

1. This Order may be cited as The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 and comes into force on 1st September 2009.

Interpretation

2. In this Order—

“cell bund” means a structure within a disposal area which separates units of waste;

“disposal area” means any area of a landfill site where any landfill disposal takes place;

“hard standing” means a base within a landfill site on which any landfill site activity( 2 ) such as sorting, treatment, processing, storage or recycling is carried out;

“haul road” means any road within a landfill site which gives access to a disposal area;

“screening bund” means any structure on a landfill site (whether below or above ground) put in place to protect or conceal any landfill site activity or to reduce nuisance from noise.

Prescribed landfill site activities

3. —(1) The following landfill site activities are prescribed for the purposes of section 65A of the Finance Act 1996 (activities to be treated as disposals):

(a) the use of material to cover the disposal area during a short term cessation in landfill disposal activity;

(b) the use of material to create or maintain a temporary haul road;

(c) the use of material to create or maintain temporary hard standing;

(d) the use of material to create or maintain a cell bund;

(e) the use of material to create or maintain a temporary screening bund except where the material so used is naturally occurring material extracted from the landfill site in which the temporary screening bund is located;

(f) the temporary storage of ashes (including pulverised fuel ash and furnace bottom ash);

(g) the use of material placed against the drainage layer or liner of the disposal area to prevent damage to that layer or liner;

(h) any other landfill site activity if in relation to that activity –

(i) paragraph 1B of Part 1 of Schedule 5 to the Finance Act 1996 ( 3 ) requires a person to notify or give information, or under regulation 16A of the Landfill Tax Regulations 1996 ( 4 ) a person is required to designate a part of a landfill site as an “information area”, give information or maintain a record in respect of the area; and

(ii) that requirement is not complied with.

(2) Paragraph (1) does not apply to any landfill site activity if, or to the extent that, it involves material that is or has been otherwise chargeable to landfill tax or exempted from landfill tax.