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Waste removed from contaminated land and deposited to
landfill is eligible for exemption from landfill tax provided prior
certification is received from HMRC. The Chancellor has announced that this
relief will be phased out. Applications for new landfill tax exemption
certificates must be received by HMRC before 1 December 2008.
Businesses
with valid certificates can continue to benefit from the exemption for waste
deposited before 1 April 2012. From this date, waste from contaminated land
will be liable to landfill tax at the normal rate.
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