(1) Has your Council ever received historic rebates from HMRC relevant to the application of Value Added Tax (VAT) on Landfill Tax (LFT)?
To expand this request, your council would have historically paid a commercially agreed price per tonne for waste going to landfill. An element of Landfill tax (LFT) would also have been applied at the appropriate rate of the time. A further element of tax, value added tax (VAT) was also, I believe, added historically to the total transaction.
Devon County Council has recovered VAT incurred on Landfill Tax. We recover VAT on invoices from our Waste Management contractor on a regular basis, and this includes a landfill tax charge.
(2) If affirmative could you provide details?
VAT is recovered from landfill tax on an ongoing basis. For the last financial year 2020/21 we recovered £112,539.60.
(3) In the event of an affirmative position, could you confirm if this rebate was achieved by internal council staff or external advisors?
This work is undertaken by the Authority’s Tax Compliance team.