Commentary

V20.213A Customer insolvency credit

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.213A Customer insolvency credit

Part V20 Landfill tax | Commentary

V20.213A Customer insolvency credit1

A site operator can make a claim for LDT charged to and unpaid by, a customer where a customer has become insolvent.

Before claiming the customer insolvency credit a landfill site operator should meet all of the following requirements:

  1.  

    •     The disposal has been made at an authorised landfill site.

  2.  

    •     The landfill site operator was registered as the operator of the site at the time of the disposal and made the disposal or permitted the disposal to be made.

  3.  

    •     A taxable activity has been carried out, for example disposal of waste, for a consideration in

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