Commentary

L00010 Mcintosh Plant Hire (2001) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00010 Mcintosh Plant Hire (2001) unreported

Part V20 Landfill tax | Commentary

L00010 Mcintosh Plant Hire (2001) unreported

Waste material deposited on access roadway to landfill area

The appellant contended that an access road and layby giving access to a landfill site did not form part of the site, with the result that waste material deposited on and by the sides of the road to maintain it was not a taxable disposal. The tribunal held that the site was and could only be determined by the delineated area on the plan accompanying the landfill site licence. Since this area contained the road and layby, the disposal was taxable.

Appeal dismissed.

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