The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the types of materials that would be exempt from Landfill Tax when they are disposed of in a landfill site. This note should be read in conjunction with the Landfill tax - introduction, Landfill tax - rates of tax , Landfill tax - Registration, Landfill tax - calculating the weight, Landfill tax - accounting requirements and Landfill tax - accounting for tax guidance notes.
If dredging is used to remove waste from inland waterways and harbours and it is disposed of in a landfill site, then the waste will be exempt from landfill tax. The following criteria will need to be satisfied in order for the material to be exempt:
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