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Home / De-Voil /Part V20 Landfill tax /Division V20.1A Landfill disposals tax—Wales /Taxable disposal / V20.203 Conditions for taxable disposal
Commentary

V20.203 Conditions for taxable disposal


Part V20 Landfill tax

V20.203 Conditions for taxable disposal

A taxable disposal takes place when all the following conditions are met:

  1. Ìý

    •ÌýÌýÌýÌý Condition 1 – there is a disposal of material by way of landfill

  2. Ìý

    •ÌýÌýÌýÌý Condition 2 – either

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý the land where the disposal is made, is or forms part of, an authorised landfill site, or

    2. Ìý

      –ÌýÌýÌýÌý the disposal requires an environmental permit but the land where it is made

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