TC09644 ****** - [2025] UKFTT 01121 (TC)

Liability to Landfill Tax is triggered by there being a “disposal” of waste. In this appeal, it is common ground that the waste was placed on the land in 2014 or before. Finance Act 1996 (“FA 1996”) was extensively amended by Schedule 12 to Finance Act 2018 (“FA 2018”). Paragraph 29(1) of Schedule 12 FA 2018 provides that:

“The amendments made by this Schedule have effect in relation to disposals that are made (or treated as made) on or after 1 April 2018.” [emphasis added]

Relevant to the disposals in this appeal is the deeming provision contained in paragraph 31(1) of Schedule 12 FA 2018:

“(1)

Where the Commissioners become aware of a disposal that—

(a)

has been made at a place other than a landfill site,

(b)

would, if made on or after 1 April 2018, require a permit or licence mentioned in subsection (4) of section 40 of FA 1996 (as that section has effect on that day), and

(c)

is not chargeable to tax apart from this paragraph,

the disposal is treated for the purposes of Part 3 of FA 1996 as having been made at that place on 1 April 2018.” [emphasis added]

Accordingly, it is common ground that the relevant provisions of FA 1996 are those in force on 1 April 2018.