Commentary

V20.211 Unauthorised disposals

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.211 Unauthorised disposals

Part V20 Landfill tax | Commentary

V20.211 Unauthorised disposals

To combat waste crime, WRA has the power to tax material disposed of as waste regardless of where it is disposed of1.

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:

  1.  

    •     if they made the disposal, or

  2.  

    •     they knowingly caused or knowingly permitted the disposal to be made

It is for WRA to determine who is the person making the disposal in this respect.

WRA may issue a preliminary notice to a person they consider liable

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