As predicted HM Revenue & Customs has reviewed the list of material which qualify for tax from 01 April 2011. They state "the revisions are being introduced by the 2011 order arise primarily from the need to reflect changes in wider environmental policy and legislation since 1996, such as the implementation of the European Landfill Directive. The changes will improve the tax's environmental effectiveness and ensure decisions regarding the liability of different wastes are more transparent". Or to translate... it's absolutely nothing to do with raising more tax (honestly). The briefing note on the HMRC website continues:

"What will change from 1 April?
The wording of the Order will make it explicit that rocks and sub-soils that are currently lower rated will remain so.
Topsoil and peat will be removed from the lower rate, as these are natural resources that can always be recycled/re-used.
Used foundry sand, which has in practice been lower rated by extra-statutory concession since the tax's introduction in 1996, will now be included in the lower rate Order.
Definitions of qualifying ash arising from the burning of coal and petroleum coke (including when burnt with biomass) will be clarified.
The residue from titanium dioxide manufacture will qualify, rather than titanium dioxide itself, reflecting industry views.
Minor changes will be made to the wording of the calcium sulphate group of wastes to reflect the implementation of the Landfill Directive since 2001.
Water will be removed from the lower rate - water is now banned from landfill so its inclusion in the list of lower rated wastes is unnecessary; where water is used as a waste carrier the water is not waste and therefore not taxable".

The changes will affect some of the wastes that Booth Ventures is able to accept tax free at our landfill site (it does not affect our recovery operations or exemptions) from the order coming in force. We will of course notify all affected customers, though please feel free to contact us if you would like further clarification.