SCHEDULES

SCHEDULE 60Landfill tax: prescribed landfill site activities

Site restoration

10

Omit section 43C (site restoration).

11

In Part 1 of Schedule 5 (information), after paragraph 1A (inserted by paragraph 7) insert—

Information: site restoration

1B

1

Before commencing restoration of all or part of a landfill site, the operator of the site must—

a

notify the Commissioners in writing that the restoration is to commence, and

b

provide such other written information as the Commissioners may require generally or in the particular case.

2

In this paragraph “restoration” means work, other than capping waste, which is required by a relevant instrument to be carried out to restore a landfill site to use on completion of waste disposal operations.

3

The following are relevant instruments—

a

a planning consent,

b

a waste management licence, and

c

a permit authorising the disposal of waste on or in land.