To qualify for the reduced tax rate, companies need to have representative samples of fines tested under laboratory conditions in line with the most recent Government guidance.
Qualifying for a lower waste tax bracket - LOI
In the UK, there is currently a 10 per cent cap on Loss on Ignition (LOI) values in waste fines for those wishing to qualify for a lower rate of £3.15 per tonne of waste tax bracket. Any fines that contain a higher LOI value are now subject to the standard rate of £98.60 per tonne (correct from 1 April 2022).
Why do waste fines need to be tested?
To qualify for the reduced tax rate, companies need to have representative samples of fines tested under laboratory conditions in line with the most recent Government guidance. This procedure is extremely important for waste management organisations as, under current HMRC regulations, they must prove they are classifying materials correctly and paying the appropriate amount of landfill tax. Extra funding towards policing the issue shows the Government is stepping up its efforts to tackle the risk of mislabelling and misclassification of waste. With this in mind, carrying out LOI testing on waste needs to be viewed as business critical to all waste operators across the UK.
What is the loss on ignition test?
Testing is carried out by subjecting fines – small particles created through mechanical waste treatment processes – to extremely high temperatures. During this process, all organic matter is burned off, and the reduction of mass is calculated, indicating how much matter has been lost on ignition.
What does loss on ignition tell us about soil?
Loss on ignition testing on soil can demonstrate the link between soil organic matter in retaining moisture and carbon.
How can I get my waste fines tested?
SOCOTEC has provided clients with LOI testing services for a number of years, helping them accurately determine how much naturally occurring material is present within their waste. The company is also UKAS (No. 0001) accredited for its work in this area and has unparalleled expertise and capabilities.
To help customers manage compliance across their sites, SOCOTEC provides a range of tests that help them accurately evaluate the chemical content of their waste and correctly classify it under UK law.