FOI Request - Dallachy Landfill Site & HMRC

Request 101000327912

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 2009.

(1) Do Moray Council own or operate a landfill site at Dallachy?

(2) Is there a legal requirement to cover this site daily?

(3) Assuming the answer to (2) is correct where did the council source the cover material neccessary for the site compliance for the years detailed above.

(4) As referred to above. The council, as were all Scottish councils, was eligible for a tax refund on all cover material from HMRC. Did the council claim for the cover material rebate?

(5) If (4) is negative can I ask why not?

(6) If (4) is affirmative did you observe HMRC guidelines regarding unjust enrichment and repay the cover tax to the waste companies who provided it to you in the first instance.

(7) If (4) is affirmative can you supply details of the repayments

Response 24-03-2015

1. Yes, Moray Council operate a landfill site at Dallachy.

2. Yes, there is a legal requirement to cover waste deposits daily under our Pollution Prevention & Control Regulations permit.

3. Cover material for period in question was a combination of recycled quarry material purchased by the Council and waste soils deposited from both local construction and waste management companies. Third parties are charged lower rate landfill tax only i.e. no tipping charge for this material.

4. No, the Moray Council did not claim to HMRC for cover material rebate.

5. As the Council had already charged landfill tax to third parties HMRC guidance was that any claim was ineligible as this would constitute 'unjust enrichment' so none was lodged.

6. N/A.

7. N/A.

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