How developers can dig their way out of landfill tax trouble

Developers reusing excavated soils at construction sites could be inadvertently caught out by new tax rules targeting illegal landfill operators. Careful planning can avoid hefty costs

Nicola Power
Careful planning can "maximise materials reuse without the potential liabilities" – Nicola Power, Freeths

The change to landfill tax rules made on 1 April 2018 could have significant implications for groundworks on development sites in England and Wales. As a result of the change, HM Revenue & Customs (HMRC) can now recover landfill tax on illegally deposited waste.

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