Commentary

V20.210 Exempt disposals

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.210 Exempt disposals

Part V20 Landfill tax | Commentary

V20.210 Exempt disposals

A disposal of material is exempt from LDT in the following circumstances1.

  1.  

    •     It is a disposal of material at an authorised landfill site and that material has already be subject to LDT at that same site2.

  2.  

    •     It is a disposal at an authorised landfill site consisting entirely of the remains of dead pets, including any container in which the remains have been placed. The exemption only applies if during the period in which the remains are disposed of no other types of waste are also disposed of3.

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