Commentary

V20.143A Unauthorised or illegally dumped waste

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.143A Unauthorised or illegally dumped waste

Part V20 Landfill tax | Commentary

V20.143A Unauthorised or illegally dumped waste

HMRC guidance states that the weight of unauthorised/illegally dumped waste will be determined by reference to the volume of waste determined.

Where accurate records exist HMRC will use these records to determine the weight of the material. However where no such records exist, HMRC will use a reasonable method of determining weight1.

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