PPS 11 Planning and Waste Management·Page 51·D4
Landfill Tax and Waste Disposal on Agricultural Land
The Department carefully scrutinises applications for agricultural land improvement to ensure genuine agricultural purposes and not use for waste disposal to avoid landfill tax; farmers must confirm landfill tax liability with HM Customs and Excise or register with the District Council if exempt.
The Department will consider the circumstances of each case very carefully to ensure that the proposed development is required for genuine agricultural purposes. The introduction of Landfill tax has led to a number of applications to deposit waste on agricultural land to avoid payment of the tax. Farmers should confirm with HM Customs and Excise whether or not landfill tax is payable or should register with the District Council as an exempt activity.
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