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 resold. The tribunal had held that this was not a disposal of the materials as waste, since it might yet be re-used.
Held: Section 64(1) referred to waste by reference to its disposal by one person, and with respect to that person. The materials were waste when disposed as such whatever later use was made of it.
Judges:
The Vice-Chancellor
Citations:
Times 12-Feb-2002, Gazette 14-Mar-2002, [2002] EWHC 47 (Ch)
Links:
Statutes:
Finance Act 1996 Part III 40(2), Waste Directive of the Council of the European Communities (75/442/EEC) (OJ 1975 L194/39)
Jurisdiction:
England and Wales
Cited by:
Appeal allowed – Commissioners of Customs and Excise v Parkwood Landfill Limited CA 28-Nov-2002
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 . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 04 October 2022; Ref: scu.167539
