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Home / De-Voil /Part V20 Landfill tax /Division V20.1 Landfill tax /Landfill tax in England and Northern Ireland—general principles / V20.107 Landfill sites
Commentary

V20.107 Landfill sites


Part V20 Landfill tax

This paragraph looks at the meaning of a 'landfill site' in the context of landfill tax in England and Northern Ireland.

From 1 April 2018 land is a landfill site at a given time if at that time1:

  1. Ìý

    •ÌýÌýÌýÌý a permit under the following regulations is in force

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý section 2 of the Pollution Prevention and Control Act 1999, or

    2. Ìý

      –ÌýÌýÌýÌý Article 4 of the

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