Commentary

V20.212 Taxable weight of material

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.212 Taxable weight of material

Part V20 Landfill tax | Commentary

V20.212 Taxable weight of material

The taxable weight of material should be determined by the site operator at an authorised site. However WRA has the power to determine the weight if required.

Operators must determine the weight of material by either:

  1.  

    •     using a weighbridge1 to weigh the material prior to disposal, or

  2.  

    •     an alternative method approved by WRA2

WRA sets out in technical guidance LDTA/3080 examples of alternative methods that could be used in circumstance where it may not be possible for a weighbridge to be used.

Water discounting

Subject to an application to WRA by a site operator and the

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