Commentary

V20.124 Pet cemeteries

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.124 Pet cemeteries

Part V20 Landfill tax | Commentary

V20.124 Pet cemeteries

Environmental law1 requires that pet cemeteries be licensed as landfill sites. For practical purposes, it was decided that the burial of pets at such cemeteries should be exempt from landfill tax2. In order to qualify for the exemption, the site must be used solely for the burial of the remains of domestic pets.

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