Commentary

V20.103 Scope of landfill tax (prior to 1 April 2018)

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.103 Scope of landfill tax (prior to 1 April 2018)

Part V20 Landfill tax | Commentary

V20.103 Scope of landfill tax (prior to 1 April 2018)

Landfill tax is due in the UK (but not in the Channel Islands or the Isle of Man) on material1:

  1.  

    •     disposed of as waste

  2.  

    •     by way of landfill

  3.  

    •     at a licensed landfill site

  4.  

    •     on or after 1 October 1996

unless that material is specifically exempt or outside the scope of the tax.

In the case of C & E Comrs v Parkwood Landfill Ltd2 the Court of Appeal held that all four conditions of FA 1996, s 40(2) must be satisfied simultaneously for a disposal of material to

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