Landfill Tax (Site Restoration and Quarries) Order 1999 (No. 2075 of 1999).
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LEX-FAOC016720
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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.
