During the recycling process, fine materials are produced that are difficult to separate and use in recycling equipment. These are known as trommel fines, and because of their difficult nature, they usually wind up being sent to the landfill.
According to the HMRC’s 2015 Landfill Tax (Qualifying Materials) Order, “For Landfill Tax purposes, fines are particles produced by a waste treatment process that involves an element of mechanical treatment. For example, trommelling, screening or soil washing are all mechanical processes.”.
Trommel Fines can be separated into two different types, based on HMRC’s tax rates. These are known as Lower and Higher rate trommel fines:
Lower Rate Trommel Fines
Lower rate Trommel Fines command a lower rate of tax (£3 per tonne), and must be made up of materials like concrete, glass, ceramics, or naturally occurring materials like soil and rocks.
Higher Rate Trommel Fines
Higher rate Trommel Fines are those that fail to meet the government’s criteria for a lower tax rate. Where those that qualify for the lower rate of tax will be paying £3 per tonne, higher rate Trommel Fines cost £94.15 per tonne, giving businesses a clear incentive to aim for the lower rate. If your business recycles a lot of waste, higher rate trommel fines could wind up costing you tens of thousands of pounds.
The key factor of the HMRC’s guidelines for Trommel Fines is that they meet the LOI (Loss on Ignition) criteria of 10%, which means that no more than 10% of a material’s mass can be lost after ignition. Materials must also be non-hazardous.
Loss on ignition testing determines a material’s organic content, first by working out a material’s mass before the ignition process, and then again after it. While this will help to determine whether Trommel Files are the higher or lower rate of tax, it’s not the only consideration. There are several additional conditions the government will expect Trommel Fines to meet if they’re to be accepted for the lower tax rate.
Waste Recycling Technologies Ltd.
If you’re looking for the waste recycling equipment you need for Trommel separation, then it can all be found here with WRT (Waste Recycling Technologies, Ltd.). At WRT, we’ve been in the waste recycling business since 2006, with over 40 years of in-house specialist expertise. We can help you with every aspect of your recycling needs, from simple advice and waste recycling solutions to providing top of the range recycling equipment.
If you’re looking for new or used recycling machinery or equipment for sale in the UK then we have you covered, so why not get in touch today for a free quote? Our friendly team of qualified experts are on hand to help you with any questions you may have, about trommel fines or anything else.