Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 78 on Landfill Tax, how the £1.563bn yield was calculated; and how his Department defines the risks referred to.

The yield is the total financial impact flowing from HMRC interventions in relation to landfill tax, as recorded on HMRC management information systems. It includes additional tax paid to HMRC, tax losses prevented, financial penalties and estimated additional future tax flowing from the interventions.

The risks that this yield flowed from were mainly suspected evasion or avoidance of landfill tax, but also include situations where interpretation of the law is disputed by HMRC and the tax paying entity.