SLfT3003 - Restoration

SLfT guidance on restoration, which is not taxable providing it is in accordance with an agreed restoration plan and certain other conditions are met.

Restoration is any work that the planning consent, permit or authorisation requires to be carried out after waste disposal operations cease. The purpose of the works is to restore the site or a part of the site to a condition suitable for non-landfill use.

Restoration is not taxable providing it is carried out in accordance with an agreed restoration plan and it consists of no more material than is reasonably required to achieve the restoration purpose.

Restoration plans are required by environmental and planning legislation. Any waste deposited contrary to the agreed restoration plan (such as different waste type, amount or location) is unauthorised in terms of complying with the restoration plan and is therefore likely to be taxable.

The deposit of waste on a landfill site for the purposes of restoration will not be taxable providing:

  • you notify us of the intention to commence restoration of the whole or a part of the site and provide the required information (see SLfT3004);
  • the restoration work takes place after notification has been given and the information has been provided;
  • the material is deposited on an area of the site which has been notified as being restored and is used in that area for restoration; and
  • no more than the agreed volume/tonnage of waste is used in the restoration. Any waste used more than that agreed as necessary for restoration is likely to be taxable.

LT(S)A 2014 section 31

Ref ID: 
SLfT3003
Archive Date: 
17 March 2015
Last updated: 
17 March 2015
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