BIM67435 - Waste disposal: Site restoration - expenditure not allowable - Provisions

A provision for capital site restoration payments (see BIM67540)is not allowable for tax purposes. However, a provision for revenue restoration expenditure is allowable, if sufficiently accurately quantified.

Where provisions for future site monitoring costs are allowable, the amount allowed should be discounted to reflect the fact that the expenditure may not be paid for many decades.