In certain circumstances, we can authorise a landfill operator to discount the water content of waste (but only where it is not present naturally) when calculating the taxable weight of the waste.
Naturally occurring water is any water that is present in the waste at the time of disposal that has not been added to the waste (or arisen) in any of the circumstances where a water discount applies described in the table below.
We would normally expect the waste producer to provide evidence to us of the amount of water that has been added to (or arisen in) the waste and remains in the waste at the time of disposal. The waste producer must nominate the sites that are to receive their waste and obtain the written agreement of the relevant site operators to apply the water discount. If we agree that a water discount may be applied we will write to the nominated sites informing them of the discount scheme and authorising them to apply the discount.
The circumstances under which a waste producer can and cannot apply for the water content of their waste product(s) to be discounted for SLfT purposes are set out in the table below.
Circumstances where water discount applies
Circumstances where no water discount can apply
If water is present in the waste because:
the water constitutes 25% or more of the waste by weight at the time of disposal;
you have demonstrated that the water content of your waste cannot readily be removed or reduced further.
Guidance for both waste producers and landfill operators on how to make an application for a water discount agreement is available in the water discount section of our website.
Penalty for failing to comply with authorisation or agreement to discount water content
You may be liable to a penalty if there is a failure to weigh material in accordance with any authorisation to discount water content you have with us or any agreement a waste producer has with us - see RSTP3021.