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Home / De-Voil /Part V20 Landfill tax /Division V20.1 Landfill tax /Calculating landfill tax liability / V20.143 Discounting water for landfill tax purposes
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V20.143 Discounting water for landfill tax purposes


Part V20 Landfill tax

A landfill site operator can apply to HMRC to discount the water content of waste where the water:

  1. Ìý

    •ÌýÌýÌýÌý has been added to allow transportation for disposal, or

  2. Ìý

    •ÌýÌýÌýÌý has been used for the extraction of minerals, or

  3. Ìý

    •ÌýÌýÌýÌý has arisen or been added, or both, in the course of an industrial process

provided the water comprises at least 25% of the weight of the waste1.

In addition, where an

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