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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:</p><p> </p><p><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 glass,
though HM Treasury continues to keep tax policy under review.</p>
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