Environmental Scientifics Group (ESG), which provides testing and inspection of waste fines for landfill operators, as well as testing and sampling on emissions and asbestos, has called for an industry standard to ensure all laboratories conducting LOI tests provide reliable results.
Waste ‘fines’ are screened materials and if predominantly inert, they can be landfilled at the lower tax rate. At present, waste loads submitted by landfill operators for testing must meet an LOI of 15% or less in order to meet the lower tax rate – which stands at £2.60 per tonne. The LOI test determines the level of inertness of the waste.
After April 2016 the threshold will fall to 10%. Any waste processors which fail the test will be expected to pay the £82.60 per tonne standard rate of tax for the material. This rate is due to rise to £84.40 per tonne in 2016.
In order to ensure a waste load is representative, a master and composite waste sample is currently submitted for LOI testing. The sample is then heated to determine how much inert material is lost.
Under rules published by HMRC earlier this year, a 1kg sample of the waste load must be air-dried in laboratory conditions until ‘constant mass’ is achieved. A 100g sub-sample is then ‘coned and quartered’ before it is ground to a particle size of 2mm or less (see letsrecycle.com story).
Precision
However, ESG, which is based in Burton-upon-Trent, has suggested that the sampling process may not be enough to ensure precise measurements of fines, and would like to see more done to address consistency.
Andy Peirce, quality manager for environmental chemistry at ESG, said: “The HMRC’s landfill fine regime has significant financial consequences for waste producers across the UK. In order for HMRC to make informed quality decisions, these need to be based on the assessment of reliable data that industry, regulators and the public can all have confidence in.
“If the procedures are not well-defined, laboratories may struggle to produce the consistency of measurement data HMRC requires for it to make informed assessments of waste quality. By outlining the terms of precision and bias for LOI tests, in a similar way to MCERTS competency standards, the reliability and consistency of data for these important quality assessments can be assured.”
Scotland
Speaking to letsrecycle.com, Jenny Watts of skip hire industry association UROC said the new LOI regime has so far been well received by its members – but she was “disappointed” loss on ignition was not adopted in Scotland in time for the transfer of landfill tax powers, which took place on April 1 2015 (see letsrecycle.com story).
It is understood that Revenue Scotland – the public body in charge of the Scottish Landfill Tax – has now put forward a timetable for LOI to be introduced north of the border, with a consultation outcome due before Christmas. The body then hopes to pass new legislation in time for April 2016.
However, an industry source has claimed the lack of LOI legislation has already prompted some processors in Scotland to dispose of their waste south of the border. This is due to “reluctance” among Scottish landfill operators to accept waste loads on the strength of a visual inspection.
Wales
Meanwhile, the findings of a consultation launched by the Welsh Government on the devolution of its own landfill tax powers is due to close later this month.
Stakeholders attended a Landfill Disposal Tax Consultation Engagement meeting in Cardiff in April, which established concerns surrounding waste tourism if Wales opts to set a different rate from England.
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