A disposal of material is a disposal of it as waste if the person making the disposal does so with the intention of discarding the material. It does not matter if the material, either now or at some point in the future, may have a value or use by either the person making the disposal or another person. If the material is discarded then it is disposal of material as waste.
‘Material’ is defined in section 39 of the LT(S)A 2014 as meaning ‘material of all kinds, including objects, substances and products of all kinds’.
Where a person makes a disposal on behalf of another person, either at their request or in pursuance of a contract, the person on whose behalf the disposal is made is treated as making the disposal.