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Commentary

V20.306 Exempt disposals

Part V20 Landfill tax

V20.306 Exempt disposals

Certain types of waste are exempt from SLfT, even when disposed of at a permitted landfill site. The exempt categories are:

  1. Ìý

    •ÌýÌýÌýÌý material removed from water1

  2. Ìý

    •ÌýÌýÌýÌý mining and quarrying waste2

  3. Ìý

    •ÌýÌýÌýÌý pet cemeteries3

  4. Ìý

    •ÌýÌýÌýÌý waste arising from the clearance of unauthorised waste disposal by a waste regulator where an exemption certificate is in place4

  5. Ìý

    •ÌýÌýÌýÌý inert waste used to fill working and old quarries5

Material removed from water

Guidance SLfT3006 states that natural or artificial materials removed from a river, canal or watercourse or from a dock or harbour by dredging in one of the circumstances listed below, and disposed of to landfill as waste, are exempt from SLfT.

  1. Ìý

    •ÌýÌýÌýÌý material is removed by dredging or otherwise and later disposed of to landfill, and that material formed part of the bed of the water or projected from the bed prior to removal (including the banks) and has been dredged from:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý a river,

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