FOI Request - Illegal Landfill Tax - HMRC Claim

Request 101000327901

The information I require is relevant to “cover material” used in your landfill sites. In July 2008 there was a Court of Appeal decision in Waste Recycling Group Limited v HM Revenue and Customs Commissioner (HMRC). The appeal was a success as Waste Recycling Group successfully won their case and was awarded £2.1 million of overpaid tax. The basis for the case, essentially, was that “cover” or inert material should not be defined as waste and therefore should not be taxed as such. The landfill tax on cover material that had been paid at £2.50 per tonne was ruled to be illegal. The ruling meant that Waste Recycling Group were able to claim back their tax for the period between October 2006 and September 2008.

My questions related to this event are as follows-:
(1) Did the council make a claim to HMRC for the recovery of the cover material tax?

(2) In the event of a claim. What was the outcome in monetary terms?

(3) In the event of a successful claim against HMRC did the council repay any waste companies who supplied the council with cover material and who also had to pay the cover material tax?

Response 24-03-2015

The Moray Council made no claim to and did not receive monies returned from HMRC for the lower rate of landfill tax submitted for inert material deposited at our Dallachy Landfill site by others.

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