From the 1^st April 2016 the way that landfill tax is calculated has changed. The tax threshold is based on the percentage Loss on Ignition (LOI) of a sample of Trommel fines; with the new maximum upper limit of 10% coming into force on Friday 1^st April 2016.

The updated limit replaces the previous upper limit of 15% which was applied by the HMRC in the inaugural year of the tax calculation.

To view the updated ALS technical datasheet on Loss on Ignition, please click here.

To help customers who provide a waste source to landfills, ALS Environmental has a HMRC compliant LOI method with three options for customers to choose from to assist in compliance as shown in Table 1 below:

Table 1 - HMRC Compliant LOI Suites:

ALS Environmental's LOI 'A' analytical package covers the testing in line with the HMRC guidance, including a free retest for samples close to the 10% threshold. The ALS Environmental full 'APS' LOI package includes analysis, retest if required, sample storage (until the following April) and a photograph of the subsample to show the homogeneity of the sample analysed compared to the waste source provided. All test reports are sent as locked PDF documents upon completion of analysis.

The analysis for LOI involves taking a sub sample of 1kg from a homogenous waste source, this is then dried until at a constant weight. Once dry, the sample is coned and quartered to produce a 200g sub sample, which is then sieved to remove all qualifying material over 20mm, the weight of which is recorded. The remaining sample is ground to <2mm and a minimum of 20g is dried at 180^oC until at a constant weight before drying at 440^oC until a constant weight is achieved.

If you have any questions about Loss on Ignition analysis or the additional services that we are able to provide to help customers comply with the regulations, including photographs of the sample and storage, or for any other enquiry, then please contact us or speak to your Customer Service Co-ordinator on 02476 42 12 13.