BIM67465 - Waste disposal: Site preparation - conditions

Relief may be claimed by any person who carries on a trade and incurs site preparation expenditure in the course of carrying on the trade. The trade need not be wholly, or include, waste disposal. However, the trader must both

• incur, in the course of the trade, site preparation expenditure in relation to a particular waste disposal site,

and

• hold a relevant licence (see BIM67540) which was in force at the time he first deposited waste materials on the site.

The relevant licence need not be held or in force when the expenditure is incurred but it must be in force when the person first deposits waste materials on the site.

The person claiming relief must also have incurred the expenditure directly. This condition is not satisfied where one person actually incurs the expenditure but recharges it to another person who holds the relevant licence when first depositing waste. In such circumstances the two essential elements for relief are in two different hands and no relief is available to either person.

If the person incurring expenditure never deposits waste on the site under the terms of a relevant licence no relief will be available.