In Devon Waste Management & Ors and Biffa Waste Services Ltd [2020] BTC 534,the Upper-tier Tribunal(UT) considered two combined appeals relating to the definition of a taxable disposal for landfill tax purposes before 1 April 2018.The appeals were against FTT decisions that domestic’black bag waste’placed around the edges of landfill cells to avoid damage to the cell liner and waste used as part of a protection layer on the top of landfill cells was subject to landfill tax.The UT held that in both cases the waste was used as part of the structure of the landfill cell.The material was not disposed of’as waste’and was not subject to landfill tax.
展开▼