Commentary

V20.127 Inert waste used to fill existing or former quarries

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.127 Inert waste used to fill existing or former quarries

Part V20 Landfill tax | Commentary

V20.127 Inert waste used to fill existing or former quarries

From 1 October 1999 'qualifying material'1 which is used to fill existing or former quarries2 became exempt from landfill tax. 'Qualifying material' for these purposes includes inert material and mixed loads of inert and active material where that mixed load would normally qualify for treatment as wholly qualifying material.

For material to qualify for the exemption there must be a planning consent which requires the quarry or former quarry to be refilled. Where the quarrying operations ceased prior to 1 October 1999, the planning consent imposing the refilling condition must have

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