This paragraph examines when a disposal is taxable for landfill tax purposes and who is liable to pay landfill tax.
Taxable disposal of landfill
A taxable disposal takes place where material is disposed of and either:
- Ìý
•ÌýÌýÌýÌý the disposal is made at a landfill site, or
- Ìý
•ÌýÌýÌýÌý the disposal requires a permit or licence but is not made at a landfill site1
Under the current rules there is no requirement for material disposed of as waste or to be disposed of by way of landfill to
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Web page updated on 17 Mar 2025 14:23