Commentary

V20.205 Person responsible for disposal

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.205 Person responsible for disposal

Part V20 Landfill tax | Commentary

V20.205 Person responsible for disposal

In the case of an authorised landfill site, the site operator at the time the disposal takes place is the person responsible for making the disposal1.

However if the disposal is made at an authorised landfill site without the permission of the operator, it is the person making the disposal who is responsible for that disposal2.

Where a disposal is made at a place that is not an authorised landfill site, the person responsible for the disposal is the person who makes the disposal3.

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