Commentary

V20.105 Site engineering materials

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.105 Site engineering materials

Part V20 Landfill tax | Commentary

V20.105 Site engineering materials

During 2008 and 2009 there were two important changes to the landfill tax treatment of materials put to use at landfill sites.

Firstly, HMRC accepted the judgment of the Court of Appeal in the Waste Recycling Group case1 that material brought onto site and used for site engineering purposes was not waste and therefore should not have borne landfill tax. Secondly, legislation was introduced which means that many of these materials became liable to landfill tax from 1 September 20092.

Prior to 31 August 2009

HMRC published guidance on site engineering materials in December 20083. This guidance sets out those circumstances in which HMRC accepts that material is reused for site engineering purposes and is therefore not liable to landfill tax. In effect, this reflects how the law should have been interpreted since 1996. The guidance also sets out the facts which must apply should a site operator wish to make a claim for landfill tax overpaid in the past on site engineering materials. Any such claim is subject to the normal capping provisions4.

HMRC gives the following examples of uses of materials which HMRC accepted, until 1 September 2009, as not being liable to landfill tax5.

  1.  

         Cell engineering material

  2.  
    1.  

      •     Mineral material (including clay) used as part of an artificially established (geological) barrier on the bottom, sides or top (cap) of a landfill. Materials used to protect from damage any geosynthetic product used for landfill containment on the base, sides or top of the landfill.

    2.  

      •    

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