Commentary

V20.123 Mining and quarrying

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.123 Mining and quarrying

Part V20 Landfill tax | Commentary

V20.123 Mining and quarrying

Reason for the exemption

The mining and quarrying exemptions were created because it was recognised that to tax waste arising from commercial operations would affect the competitiveness of the industry1. As in the case of dredgings, most mine and quarry waste is not disposed of at licensed landfill sites and would not, therefore, be taxable. Such waste is either disposed of at sites which are not required by environmental law to be licensed, or else it is returned to the ground from which it was excavated.

Qualifying for the exemption

In order to qualify for the exemption,

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