Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Landfill Tax (Site Restoration and Quarries) Order 1999 (No. 2075 of 1999).

Country/Territory
United Kingdom
Document type
Regulation
Date
1999
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Soil conservation/soil improvement Environmental fees/charges Soil rehabilitation
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Entry into force notes
Coming into force on 1 October, 1999.
Abstract

Section 43C provides an exemption from landfill tax for the disposal of "qualifying material" which is used to restore to use a landfill site. Subsections (2) and (3) define restoration as work that is required by a planning consent, waste management licence or a resolution authorizing disposal of waste on or in the land, to be carried out after the completion of waste disposal operations. Section 44A provides an exemption from landfill tax for the disposal of "qualifying material" which is used to fill existing or former quarries. Certain conditions must be fulfilled.

Full text
English
Website
www.opsi.gov.uk