The Commissioner appealed an exemption awarded to the respondent from landfill tax under the Act. The taxpayer owned a former quarry. The land had been used for unlicensed landfill, and some poor restoration had taken place. New deposits were to be allowed, to be capped by fine soil. No cap had been required by the excavation consents.
Held: The appeal was allowed. The tribunal hads wrongly associated the restoration of the site with the earlier unlicensed filling of the site. Exemption was given to licensed landfill sites, and the earlier operations had been unlicensed. Other restoration works would not come within the section.
Etherton J
Times 15-Jan-2004
Landfill Tax (Site Restoration and Quarries) Order 1999 (1999 N0 2075) 2, Finance Act 1996 43C
England and Wales
Cited by:
Appeal from – Customs and Excise v Ebbcliff Ltd CA 30-Jul-2004
Landfill tax . .
These lists may be incomplete.
Updated: 24 June 2021; Ref: scu.193441