Commentary

V20.213 Reliefs from LDT

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.213 Reliefs from LDT

Part V20 Landfill tax | Commentary

V20.213 Reliefs from LDT

LDT(W)A 2017 provides for a number of reliefs from LDT in respect of the following activities.

Material removed from the bed of a river, sea or water1

Relief from LDT applies to the disposal of any qualifying material dredged from the bed of rivers, canals, docks and harbours as well as any naturally occurring material removed from the sea bad for the purposes of extracting aggregate. The relief also applies to any qualifying material added to the dredged material to facilitate its disposal.

Material resulting from mining and quarrying2

Relief from LDT applies to the disposal of naturally

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