| Commentary

98 Landfill tax

| Commentary

98 Landfill tax

Landfill tax applies to all waste disposed of by way of landfill at a licensed landfill site unless the waste is specifically exempt1. The original producer’s intention to discard will be the prime indicator whether material is ‘waste’. However, if waste is processed before its disposal to landfill and the process changes it into a useable material, the original producer’s intention will no longer be relevant. Any landfill tax liability will then be determined by the intention of the recycler, as evidenced by the nature of the transaction. Excise Notice LFT1 published April 2018 provides updated information

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