Commentary

V20.144 Tax-free areas and information areas

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.144 Tax-free areas and information areas

Part V20 Landfill tax | Commentary

V20.144 Tax-free areas and information areas

Increasingly, landfill site operators carry out other waste management processes on their premises. Indeed, one of the reasons for the imposition of landfill tax was to encourage the development and use of more sustainable and environmentally friendly waste management practices. Until 31 August 2009, a site operator who:

  1.  

    •     recycled waste

  2.  

    •     composted waste

  3.  

    •     incinerated waste

  4.  

    •     sorted waste before it is sent for use elsewhere (other than at a landfill site)

  5.  

    •     sorted waste pending its disposal

  6.  

    •     used waste (other than at a landfill site), or

  7.  

    •     stored waste for use

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