Commentary

L00002 ICI Chemicals and Polymers Ltd v C & E Comrs

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00002 ICI Chemicals and Polymers Ltd v C & E Comrs

Part V20 Landfill tax | Commentary

L00002 ICI Chemicals and Polymers Ltd v C & E Comrs

[1998] V & DR 310

Landfill tax - whether a co-product of an industrial process used to construct cells for the containment of contaminated waste itself constitutes waste for the purposes of FA 1996 s 64

The appellant company produced anhydrous calcium sulphate (known as andricite) as a co-product in one of its industrial processes. This product was used for the containment of contaminated waste, particularly mercury. Thus, the appellant argued, andricite was not being discarded as waste, and was therefore not subject to landfill tax.

The tribunal approved Berridge Incinerators v

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