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This tells landfill site operators what they must do when accepting waste fines on site to qualify for the lower rate of tax. This includes pre-acceptance checks, a pre-acceptance questionnaire and Loss on Ignition (LOI) testing. The LOI test is a laboratory test to determine the organic content of the material.

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First published:
27 July 2018
Last updated:


Fines are particles of material produced by a mechanical waste treatment process. They can come from:

  • inert waste which qualifies for the lower rate of tax;
  • organic material charged at the standard rate of tax; or
  • mixed waste

Only fines which contain a small and incidental amount of organic material qualify for the lower rate of tax. Follow these procedures to make sure the fines you're accepting qualify for the lower rate of tax and do not have too much organic material. 

If you do not follow these procedures you may be subject to penalties and the Welsh Revenue Authority may reassess your tax.