Commentary

V20.107A Disposal of material (after 1 April 2018)

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.107A Disposal of material (after 1 April 2018)

Part V20 Landfill tax | Commentary

V20.107A Disposal of material (after 1 April 2018)

Schedule 12 of FA 2018 amended FA 1996, s 40(2) and inserted a new s 40A.

Taxable disposal

A taxable disposal takes place where material is disposed of and either:

  1.  

    •     the disposal is made at a landfill site, or

  2.  

    •     the disposal requires a permit or licence but is not made at a landfill site1

This provision removes the requirement for material disposed of as waste or to be disposed of by way of landfill to fall within the scope of landfill tax.

There is a disposal of material if:

  1.  

    •     the material is

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