This call for evidence seeks views on the key design features of Landfill Tax, including the rate that applies to different materials and the circumstances in which exemptions and discounts can be claimed. The call for evidence is focused on how Landfill Tax can continue to support the government’s ambitious environmental objectives, including achieving zero avoidable waste by 2050.
The command paper also stated:
Split payment
2.9 Exploring the potential of VAT split payment – The government is committed to exploring further VAT split payment, an alternative method of VAT collection where the tax element of a digital payment could be remitted directly to HMRC. While the work is at an exploratory stage, the government will continue to assess the potential of split payment both for tackling overseas VAT non-compliance and wider tax modernisation. The government 8 is grateful for the ongoing input of stakeholders in the payments industry and will continue to take this work forward collaboratively, including through the Industry Working Group established in 2018
Source gov.uk
