Commentary

V20.121 Exempt disposals

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.121 Exempt disposals

Part V20 Landfill tax | Commentary

V20.121 Exempt disposals

Certain types of waste are exempt from landfill tax, even when disposed of at a licensed landfill site. Exemptions only apply to material disposed of at authorised landfill sites. The exempt categories are:

  1.  

    •     material removed from water1

  2.  

    •     mining and quarrying waste2

  3.  

    •     pet cemeteries3

  4.  

    •     waste arising from the clearance of contaminated land, where an exemption certificate is in place up to 1 April 20124

  5.  

    •     inert waste used to fill working and old quarries5

  6.  

    •     disposals of NATO waste6

The exemption for inert waste used to restore landfill sites was abolished with effect from 1

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