The appellant challenged a finding that the recycled material it produced was subject to Landfill Tax. The company took waste material. Unrecycleable material was used as landfill, and the tax paid. Other material was recycled, and sold on. The landfill company also bought some of this material for use in road making and landscaping. The commissioners sought to charge Landfill Tax.
Held: The material sold was not waste within the Act when sold. The Commissioners contended that it was waste when taken in. However at that time other conditions precedent to the material being taxable did not apply. The Act was intended to promote exactly what the company was doing, and to tax it would go directly against the purpose of the Act. The conditions of the subsection had to be satisfied at the same time, and in this case were not. Appeal allowed.
Judges:
Aldous, Jonathan Parker, Aikens LJJ
Citations:
Times 04-Dec-2002, [2002] EWCA Civ 1707, [2002] STC 1536, [2003] 1 WLR 697, [2003] 1 All ER 579
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Appeal allowed – The Commissioners of Customs and Excise v Parkwood Landfill Limited ChD 29-Jan-2002
The fact that waste deposited, was yet capable of being recycled, did not of itself prevent its deposit being subject to landfill tax. The local authority took waste highways material to the respondent’s landfill site. Some was capable of being . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 20 November 2022; Ref: scu.178322
