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Home / De-Voil /Part V20 Landfill tax /Division V20.1A Landfill disposals tax—Wales /Taxable disposal / V20.204 Landfill site activities to be treated as taxable disposals
Commentary

V20.204 Landfill site activities to be treated as taxable disposals

Part V20 Landfill tax

The use of material in the following activities at an authorised landfill site is a taxable disposal:

  1. Ìý

    •ÌýÌýÌýÌý Using material to create or maintain a temporary road giving access to a landfill disposal area. Technical guidance at LDTA/2020 sets out what in WRA's view is the difference between what is considered a temporary

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