Part V20 Landfill tax | Commentary

V20.208 Mixed loads

Part V20 Landfill tax | Commentary

V20.208 Mixed loads1

The extent to which loads containing a mixture of both standard rated and lower rated materials (including fines) qualifies wholly for the lower rate of LDT, is determined by reference to the following specific requirements when disposed of at an authorised landfill site:

Requirement 1

The mixture consists of—


    (a)     one or more qualifying materials, and


    (b)     a small amount of one or more non-qualifying materials that is incidental to the qualifying materials.

Both the weight and the volume of the non-qualifying materials must be taken into account in determining whether the amount of those materials is to be treated as a small amount.

The potential that the non-qualifying materials have to

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