Commentary

V20.126 Inert waste used in restoration

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.126 Inert waste used in restoration

Part V20 Landfill tax | Commentary

V20.126 Inert waste used in restoration

From 1 October 1999 to 31 August 2009 'qualifying material'1 used to restore a landfill site, or part of a landfill site was exempt2. Prior to 1 April 2018, in order for material to qualify for the exemption, the site operator must have given prior written notification to HMRC of his intention to commence restoration of the site. The operator must also have provided HMRC with any other information requested. From 1 April 2018, the requirement to notify HMRC of the intention to commence restoration has been removed however site operators must retain records for HMRC inspection to support the quantity and type of material used for this

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