Commentary

V20.209 Qualifying fines

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.209 Qualifying fines

Part V20 Landfill tax | Commentary

V20.209 Qualifying fines

Fines or particles produced from the mechanical treatment of waste eg crushing, trommelling, screening, washing and grading, that consists only of qualifying material falling within LDT(W)A 2017, Sch 1 are liable to the lower rate of LDT.

However, where fines are produced from mixed source material to qualify for the lower rate the fines must in addition to the requirements set out in V20.208, meet the following additional requirements1:

  1.  

    •     the mixture must originate from a prescribed waste treatment process and have the prescribed evidence to support the nature of the fines

  2.  

    •     the following steps set

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