Commentary

V20.147 Permanent removals

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.147 Permanent removals

Part V20 Landfill tax | Commentary

V20.147 Permanent removals

A credit for permanent removal may be claimed in the following circumstances1.

Where waste has been removed to another site

This may happen where waste has been removed to another site because the environmental regulator has ruled that the waste breached the terms of the waste management licence or resolution for the site and has directed that the waste be removed. A claim cannot be made where the new site belongs to the same operator as the original site.

Where waste is removed for reuse, recycling or incineration

Where waste has been temporarily landfilled with the intention of removing

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