The Supreme Court refuses permission to appeal in a sector-wide challenge to the Landfill tax

02 Jun 2017

On 26 May 2017 The Supreme Court refused Patersons of Greenoakhill permission to appeal in a test case pursued on behalf of the entire United Kingdom landfill sector, thus bringing to an end a 5 year battle against HMRC in which Patersons were defeated in the First-tier Tax Tribunal, the Upper Tribunal and the Court of Appeal. The sector argued that no landfill tax was payable on landfilled biodegradable waste because the methane emitted during the process of biodegradation was used to generate electricity and sold to the National Grid. Lords Neuberger, Carnwath and Hodge held that the proposed appeal against the Court of Appeal’s unanimous judgment did not raise an arguable point of law of general public importance and dismissed the application.

Melanie Hall QC represented HMRC.