Melanie Hall QC secures another victory
The Upper Tribunal has confirmed the correctness of the decision of the First-tier Tribunal in Patersons of Greenoakhill which dismissed a test case behind which appeals by 123 landfill site operators have been stayed.
The Upper Tribunal found that landfill tax is payable on biodegradable waste, notwithstanding the fact that the methane, which is an inevitable by-product of the process of degradation, is converted into electricity and fed into the national grid. The Upper Tribunal found that exemption would defeat the policy objectives of the tax and that extracting and converting methane into electricity is part and parcel of running a landfill site. Since methane production is inevitable, it is no more used than a gardener uses rain falling on her garden to water it. Since “use” by the landfill site operator was the Appellant’s core argument, the appeal was dismissed.
Please click for the Decision in Patersons v HMRC