Commentary

V20.310 Restoration material

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.310 Restoration material

Part V20 Landfill tax | Commentary

V20.310 Restoration material

Material used to restore a landfill cell after waste disposal activities have ceased is not taxable.

Restoration is defined as:1

'work, other than capping waste, which is required by a relevant instrument to be carried out to restore a landfill site to use on completion of waste disposal operations'.

Relevant instruments are:

  1.  

    •     planning permission,

  2.  

    •     an authorisation

Before commencing restoration of all or part of a landfill site a site operator must2:

  1.  

    •     notify Revenue Scotland that the restoration is to commence

  2.  

    •     the restoration work takes place after notification has been given and the information has been provided

  3.  

    •    

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