A farmer obtained a license for landfill. He continued to operate the landfill site, even though he was subject to a stop notice from the local planning department. He was accused of fraudulently evading payment of landfill tax. He claimed that, since the landfill operation was in breach of the stop notice, he was not operating under the licence, and no tax was payable, since the liability to tax only attached to licensed sites.
Held: The stop notice did not suspend the licence which was controlled by a different authority, and so the continued disposal was by virtue of the licence and was taxable.
Citations:
Times 02-May-2000
Statutes:
Control of Pollution Act 1974, Finance Act 1996
Environment
Updated: 09 April 2022; Ref: scu.85297