Disposal of waste by way of landfill takes place where material is deposited:
- on the surface of the land;
- on a structure set into the surface of the land; or
- under the surface of the land (land includes land covered by water which is above the low water mark of ordinary spring tides).
Whether the material is placed in a container before it is deposited is irrelevant.
If the material is covered with earth or similar material straight away, or if it is deposited in a cavity such as a cavern or mine, this is still a disposal for the purposes of SLfT.
If material is deposited with a view to being covered at a later stage with earth (or similar material such as sand or rocks), the disposal is made when the material is deposited, not when it is covered.
A landfill site is generally a site designed and adapted for the disposal of waste. It includes any site:
- where disposals of material are made on or under the land;
- where an environmental authorisation is required for the disposals (whether actually held or not);
- which is used for more than a year for the temporary storage of waste prior to disposal, or where waste is stored as a general rule for a period of more than three years prior to recovery or treatment; or
- which is an internal waste disposal site (that is, a site where a producer of waste is carrying out its own waste disposal at the place of production).
A landfill site does not generally include:
- any facility where waste is unloaded in order to permit its preparation for further transport for recovery, treatment or disposal elsewhere;
- any site where waste is stored as a general rule for a period of less than three years prior to recovery or treatment; or
- any site where waste is stored prior to disposal for a period of less than one year.
A site operating under an exemption from Waste Management Licensing, which is complying with the exemption requirements, will not have a tax liability. However, there may be a tax liability for sites operating under a waste management exemption where the activity is not compliant with the terms of that exemption.