Commentary

V20.214 Non-disposal areas

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.214 Non-disposal areas

Part V20 Landfill tax | Commentary

V20.214 Non-disposal areas1

An operator of an authorised landfill site can apply to WRA to designate a specified area of the landfill site to be a non-disposal area (NDA) to store material intended for use in a relieved or non-taxable activity such as material to be used for restoration purposes.

In addition, WRA can direct a landfill site operator to designate a specified area as a non-disposal area.

Following application by an operator or direction by WRA, it will issue a notice to the operator setting out its decision. The notice will include:

  1.  

    •     maximum period the material can be held

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