A site is relevant for the purposes of SLfT if there is, or should be, a requirement to have a licence, permit or authorisation to allow disposals in or on the land under:

Waste disposed of to landfill at an unauthorised landfill site (that is, illegal dumping) is a taxable disposal for the purposes of SLfT.

LT(S)A 2014 section 12

Ref ID: 
SLfT1005
Archive Date: 
9 March 2015
Last updated: 
9 March 2015
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