This paragraph examines information areas in landfill sites.
Introduction to information areas
Many landfill site operators carry out other waste management processes on their premises. Indeed, one of the reasons for the imposition of landfill tax was to encourage the development and use of more sustainable and environmentally friendly waste management practices.
In order to distinguish between the activities on a landfill site which are taxable (ie taxable disposals) and those which are non-taxable, HMRC may require that non-taxable uses of material take place in designated spaces of a site known as
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