BIM67430 - Waste disposal: Site restoration - expenditure not allowable

No deduction is allowable under ICTA88/S91A for any part of a site restoration payment (see BIM67540) that represents

• expenditure allowed as a deduction for any period before that in which the payment was made. If, therefore, a provision for future site restoration expenditure payments has already been allowed, for example under the practice before the decision in Rolfe v Wimpey Waste Management Ltd [1989] 62TC399, the deduction under ICTA88/S91A is to be reduced accordingly.
• expenditure that qualifies for capital allowances.