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<p>Materials liable for the lower rate of landfill tax, including glass, are listed
in the 2011 Qualifying Materials Order. When assessing which materials are liable
for the lower rate, the Government considers whether they are non-hazardous, have
low potential for greenhouse gas emissions and have low polluting potential in the
landfill environment. Further information can be found at <a href="https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax/excise-notice-lft1-a-general-guide-to-landfill-tax#lower-rate-qualifying-material"
target="_blank">https://www.gov.uk/government/publications/excise-notice-lft1-a-general-guide-to-landfill-tax/excise-notice-lft1-a-general-guide-to-landfill-tax#lower-rate-qualifying-material</a></p><p>
</p><p>The Government has no plans to change the landfill tax rate for flat glass,
though continues to keep tax policy under review.</p><p> </p><p>Defra has funded Environment
Agency/WRAP guidance on the proper collection and reprocessing of flat glass with
the aim of increasing recycling rates. The Environment Agency is set to review this
in May 2021.</p><p> </p><p>The Environmental (England and Wales) Permitting Regulation
2016 includes a statutory permit condition for landfill and incineration permit holders,
placing a restriction on plastic, metal, paper or glass separately collected for reuse
or recycling from being accepted for landfill or incineration unless it is the result
of treatment operations and delivers the best environmental outcome in accordance
with the waste hierarchy.</p><p> </p><p>Flat glass is a common waste product from
construction and demolition. In the Resources & Waste Strategy 2018, we committed
to increasing resource efficiency and minimising waste in the construction sector,
through working with the Green Construction Board.</p><p><strong> </strong></p><p>
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