Commentary

V20.143 Discounting water

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.143 Discounting water

Part V20 Landfill tax | Commentary

V20.143 Discounting water

A site operator can apply to HMRC to discount the water content of waste where the water:

  1.  

    •     has been added to allow transportation for disposal, or

  2.  

    •     has been used for the extraction of minerals, or

  3.  

    •     has arisen or been added, or both, in the course of an industrial process

provided the water comprises at least 25% of the weight of the waste1.

In addition, where an application is made to discount the water content of effluent or sewage sludge from water treatment or sewage works, the following conditions must be fulfilled2:

  1.  

    •     water which is present

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial