Landfill tax operators are set to lose out on millions of pounds of landfill tax refunds after a decision by HMRC to take a tough line over taxation rules around waste used on landfill sites for roads, capping and liners.
HMRC has, with revised legal advice, restated that such waste, often known as “fluff”, is subject to landfill tax. This revision comes in the face of increasing numbers of challenges by waste companies who want refunds for past landfill tax payments and who, in the eyes of HMRC, are challenging “the boundaries of landfill tax legislation”.
Today’s review clarificiation by HMRC is expected to be a significant blow to some of the large operators, such as Veolia Environmental Services, and other large firms as well as smaller site operators.
To learn more about this, please follow the link: HMRC decision