Waste arising from the excavation activities on contaminated land can be made exempt from landfill tax, providing it can be proven that the material passes certain conditions.

However, from April 2012 this exemption will be removed and all material for disposal will be subject to landfill tax at the relevant rate chargeable at that point. Land Owners, Developers, Groundworkers etc must ensure that applications are made to HM Revenue and Customs before 30 November 2008 to qualify. No new applications for exemption from tax will be accepted from this date forward.

Booth Ventures is unaffected by this change and can continue to accept qualifying material for disposal exempt from tax.