Commentary

L00009 John & Shiona Mackie (2000) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00009 John & Shiona Mackie (2000) unreported

Part V20 Landfill tax | Commentary

L00009 John & Shiona Mackie (2000) unreported

Topsoil utilised at appellants landfill site to create area for agricultural use

The appellent was the operator of a landfill site acquired surplus topsoil for the purpose of reclaiming part of the site as agricultural land. He claimed that the topsoil was not liable to landfill tax since it was not “waste”. The tribunal reluctantly decided that the topsoil was waste in the hands of the disposers (building contractors) and consequently was liable to tax.

Appeal dismissed.

(NB With effect from 1 October 1999, it is likely that the depositing of topsoil in these circumstances would

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