Commentary

V20.107 Landfill sites

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.107 Landfill sites

Part V20 Landfill tax | Commentary

V20.107 Landfill sites

Until 1 April 2018, not all landfill sites fell within the scope of landfill tax. Those sites which came within the scope of the tax prior to this date were those where there is a licence or resolution or permit authorising disposals in, or on, the land under1.

  1.  

    •     Environmental Protection Act 1990, Part II, or

  2.  

    •     Waste and Contaminated Land (Northern Ireland) Order 1997, SI 1997/2778, Part II, or

  3.  

    •     Pollution Prevention and Control Act 1999, or

  4.  

    •     Environment (Northern Ireland) Order 2002

The tribunal considered, in the appeal of Lancashire Waste Services Limited2, whether a site

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial