The Landfill Tax (Amendment Regulations) 2009 came into force on
1st September. The aim of these Regulations is to restore the
landfill tax position to what the Government believe it was before
the Court of Appeal's 2008 Judgement in Commissioners for
Revenue and Customs v Waste Recycling Group Ltd. In that case,
the Court decided that material received at a landfill site and
used on the site, for example for engineering purposes or cover, is
not subject to Landfill Tax.
As a result of these new Regulations the following changes have
been made:
Previous provisions relating to temporary disposals of material
or tax free areas on a landfill site have been revoked.
HMRC can now require a landfill operator to designate a part of
its landfill site as an "Information Area" where it must
deposit material that it is not going to dispose of as waste (for
example waste that is to be sorted prior to disposal). Operators
must keep records of the material being taken in and
