This paragraph examines the landfill tax implications of site engineering materials.
Background to current rules on site engineering materials and historic overpayment claims
Under the landfill tax legislation as it previously stood, the Court of Appeal decided in the case of Waste Recycling Group1 that material brought onto site and used for site engineering purposes was not waste and therefore should not have borne landfill tax.
Following this judgment legislation was introduced to ensure that many site engineering materials became subject to landfill tax from 1 September 20092.
Although the rules were swiftly amended, HMRC accepted the judgment in Waste Recycling Group and invited claims for repayment of landfill tax for past periods where materials were used for site engineering purposes in Revenue and Customs Brief 58/08. Many claims related to
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