Stakeholder - ALS Environmental

Reduced loss on ignition limit of reporting


From the 1st April 2016 the way that landfill tax is calculated has changed. The tax threshold is based on the percentage Loss on Ignition (LOI) of a sample of Trommel fines; with the new maximum upper limit of 10% coming into force on Friday 1st April 2016. The updated limit replaces the previous upper limit of 15% which was applied by the HMRC in the inaugural year of the tax calculation.

To view the updated ALS technical data sheet on Loss on Ignition, please click here.

To help customers who provide a waste source to landfills, ALS Environmental has a HMRC compliant LOI method with three options for customers to choose from to assist in compliance as shown in Table 1 below:

Table 1 – HMRC Compliant LOI Suites:



fillerALS Environmental’s LOI ‘A’ analytical package covers the testing in line with the HMRC guidance, including a free retest for samples close to the 10% threshold. The ALS Environmental full ‘APS’ LOI package includes analysis, retest if required, sample storage (until the following April) and a photograph of the subsample to show the homogeneity of the sample analysed compared to the waste source provided. All test reports are sent as locked PDF documents upon completion of analysis.

The analysis for LOI involves taking a sub sample of 1kg from a homogenous waste source, this is then dried until at a constant weight. Once dry, the sample is coned and quartered to produce a 200g sub sample, which is then sieved to remove all qualifying material over 20mm, the weight of which is recorded. The remaining sample is ground to <2mm and a minimum of 20g is dried at 180oC until at a constant weight before drying at 440oC until a constant weight is achieved.

If you have any questions about Loss on Ignition analysis or the additional services that we are able to provide to help customers comply with the regulations, including photographs of the sample and storage, or for any other enquiry, then please contact us or speak to your Customer Service Co-ordinator on 02476 42 12 13.

Contact Us

ALS Environmental

Torrington Avenue



T:  024 7642 1213

or :

Units 7 & 8

Hawarden Business Park

Manor Road








We had potential water quality problem due to the actions of a third party and needed samples taken as a matter of urgency. Although this was outside the strict terms of our contract with ALS they were able to provide a sampler on a Friday afternoon, get the samples taken and returned to their labs for analysis.

They backed this excellent performance up by emailing us the sample results over the weekend. All in all a great piece of customer service!

Bob Windmill, Head of Water Quality, Independent Water Networks

ALS are a really easy company to deal with their professional attitude to the range of services they provide for us is second to none. The people there listen carefully and respond very quickly to our requests , we have dealt with them for the last eight years and their customer advisors understand our business and not only their own.”

Ken Begg, Director, Aberdeen Sampling Ltd
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