HMRC LOI Fines Testing: Get Landfill Tax Classification Right
HMRC LOI fines testing is used to help landfill operators correctly classify waste fines from mechanical treatment processes for Landfill Tax purposes. The prescribed Loss on Ignition (LOI) test measures organic content and helps determine whether fines may qualify for the lower rate or must be charged at the standard rate (subject to all other qualifying conditions in HMRC guidance). HMRC’s guidance states the LOI threshold is 10% from 1 April 2016 onwards.
HMRC requires a specific prescribed method for qualifying fines (not a routine LOI method). This includes representative sampling from across the whole quantity, a composite 1 kg sample made from at least 6 random sub-samples, and controlled preparation/ignition stages.
Why this testing matters
LOI fines testing helps you:
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support Landfill Tax compliance and duty of care records
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reduce the risk of misdescription and incorrect tax treatment
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provide traceable evidence for audits and HMRC checks
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avoid delays and disputes caused by non-compliant sampling/testing
Why choose The Testing Lab PLC?
At The Testing Lab PLC, we provide HMRC-method LOI fines testing with clear, practical reporting and dependable turnaround. We help clients get the sampling, testing, and documentation right first time—so waste movements stay compliant and commercially efficient.
Need HMRC LOI fines testing? Contact The Testing Lab PLC to discuss your waste stream and turnaround requirements.

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