Commentary

V20.206 Persons chargeable to LDT

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.206 Persons chargeable to LDT

Part V20 Landfill tax | Commentary

V20.206 Persons chargeable to LDT

Disposals at an authorised landfill site

Where material is disposed of as waste at an authorised landfill site, LDT is chargeable on the person who is the operator of the site at the time of the disposal regardless of whether or not the operator makes the disposal or permits it to be made1.

Disposals other than at an authorised landfill site

Where a disposal of material takes place at a place other than an authorised landfill site a person may become liable to LDT in respect of this unauthorised disposal either2:

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