The long running case of HM Customs and Excise against Devon Waste, Biffa Waste and Veolia has finally been decided by the Court of Appeal.

Landfill tax is payable when rubbish is dumped, but not on the materials used to line the dumping "cell" in the first place. But what if you decide to line the cell with bags of rubbish, which you then call "fluff"? Well, if the fluff is rubbish, it remains rubbish and then the fluff is taxable. Slightly "re-purposing" rubbish and calling it "fluff", does not stop it from being taxable rubbish. Simple really!

The upshot of all this is the HM Customs wants its tax, and any attempt to circumvent the regulations regarding Landfill Tax will be looked at very closely.