A recent Court of Appeal judgement concerned the tax liability of certain landfill materials used on a landfill site. The Court found in favour of the taxpayer and HMRC have now confirmed that they will not be appealing this decision and have issued guidance for other taxpayers wishing to make claims for overpaid landfill tax.
These claims can only be made by landfill site operators. However, tax payers should review if they have paid landfill tax to site operators and contact them to ascertain if there is a refund due of overpaid landfill tax. The mechanics of a refund will depend on the exact legal agreement between the parties however, HMRC make it clear that site operators who are not planning to pass any refund to customers may have their claims rejected.
HMRC will accept valid claims from landfill operators with supporting documentation. These claims can be backdated for up to three years.