Related Commentary  

42(1)  The amount of tax charged on a taxable disposal shall be found by taking–

(a)£96.70 for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne, or

(b)a proportionately reduced sum if less than a tonne is disposed of.

42(2)  Where–

(a)the material disposed of consists entirely of qualifying material or qualifying fines, and

(b)the disposal is made at a landfill site,

this section applies as if the reference to £96.70 were to £3.10.

42(3)  Qualifying material is material for the time being listed for the purposes of this section in an order.

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