Commentary

V20.141 Weighing waste—the normal method

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.141 Weighing waste—the normal method

Part V20 Landfill tax | Commentary

Calculating landfill tax liability

V20.141 Weighing waste—the normal method

The amount of landfill tax due on a disposal of waste at a landfill site is based upon the weight of that waste. The law provides that the weight of waste will normally be determined by weighing it at the time of its disposal to landfill1. This would normally entail the use of an on-site weighbridge which should be correctly calibrated in compliance with the appropriate Weights and Measures legislation. HMRC will check to confirm that the weighbridge does so comply. Where a site has a weighbridge, HMRC will expect

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