Commentary

Waste Recycling Group Ltd v R & C Comrs

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

Waste Recycling Group Ltd v R & C Comrs

Part V20 Landfill tax | Commentary

Waste Recycling Group Ltd v R & C Comrs

[2008] EWCA Civ 849 [2009] STC 200

Landfill tax - taxable disposal - disposal of material as waste - taxpayer operating landfill sites - inert material used as daily cover or for constructing roads at sites - whether taxpayer entitled to refund on landfill tax paid in respect of material so used - whether a disposal of material “as waste" - Finance Act 1996 ss 40(2), 64.

In 2002, the taxpayer, an operator of landfill sites, sought from Revenue and Customs a refund of landfill tax paid in respect of inert materials it had used in the period 1 October 1996 to 30 September 2002 either to provide the daily cover for active waste required by the terms of its licence or in the construction of roads on its sites. It contended that such use of inert material could not give rise to a taxable disposal for the purposes of landfill tax because

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