Commentary

V20.125 Contaminated land

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.125 Contaminated land

Part V20 Landfill tax | Commentary

V20.125 Contaminated land

The contaminated land exemption was introduced to ensure that landfill tax did not discourage the remediation of contaminated land. At the time that the exemption was introduced, on-site remediation of brownfield sites was in its infancy and safe alternatives to landfill for the disposal of contaminated material did not exist. Over the years, however, this has changed and, in March 2007, HMRC began a consultation exercise1 which resulted in the removal of the contaminated land exemption.

The legislation governing the withdrawal of the exemption is the Landfill Tax (Material from Contaminated Land) (Phasing Out of Exemption) Order 20082. This Order amends the contaminated land exemption provisions in the Finance Act 19963 and comes into force in stages. Articles 1 and 2 of the Order, which provide for the phased withdrawal of the exemption and for HMRC to direct the time by which any applicant must provide information supporting his

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