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Brentwood Borough Council

FOI 8373

Waste Recycling

Request

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 over paid 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. At the time LGA quoted to Lets recycle magazine: "Responding to the reluctance on the part of companies to reveal the end location of the returned monies, the Local Government Association (LGA) called on waste firms to ensure it was returned to local authority sources.

A spokesman for the LGA told letsrecycle.com: "If waste disposal companies are getting refunds from the Treasury for the Landfill Tax originally paid for by councils then we would expect them to act in good faith and return the money so councils can give their council tax payers an even better deal."

My questions related to this event are -:

(1) Did your council receive the monies, described above, from the Landfill site Operators

(2) If affirmative can you supply details of the monetary settlements

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 over paid 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.
 
At the time LGA quoted to Lets recycle magazine: "Responding to the reluctance on the part of companies to reveal the end location of the returned monies, the Local Government Association (LGA) called on waste firms to ensure it was returned to local authority sources.

A spokesman for the LGA told letsrecycle.com: "If waste disposal companies are getting refunds from the Treasury for the Landfill Tax originally paid for by councils then we would expect them to act in good faith and return the money so councils can give their council tax payers an even better deal."

My questions related to this event are -:

(1) Did your council receive the monies, described above, from the Landfill site Operators

(2) If affirmative can you supply details of the monetary settlements

Response

I can advise you that the information you require is held by Essex County Council and not Brentwood Borough Council.

Freedom of Information requests for Essex County Council can be sent to:

Your Right to Know
Information Sharing Information Security
Po Box 11
County Hall
Market Road
CM1 1LX

Or

YourRightToKnow@essex.gov.uk