The Court of Appeal has clarified the circumstances under which landfill tax is payable on waste. The court ruled that materials used as daily cover or for building roads on-site do not fall within the tax's scope.

In Commissioners for Her Majesty's Revenue and Customs v Waste Recycling Group (Court of Appeal (Civil Division) 23 July 2008 [2008] EWCA Civ 849) the Court of Appeal held that materials used by a waste company as daily cover or to build roads on a landfill site are not subject to landfill tax.

As a result of this ruling The Landfill Tax Regulations 2006 were amended by The Landfill Tax (Amendment) Regulations (2009) which come into force on 01 September 2009.

More information about the case is available on the ENDS Report (403, August 2008, pp 63-64 ).

The amended legislation is available here:

http://www.opsi.gov.uk/si/si2009/pdf/uksi_20091930_en.pdf