The Court of Appeal has clarified when the deposit of inert materials in landfill sites for use as daily cover and engineering purposes (as required under the terms of a waste management licence) is subject to landfill tax.

The case looks in particular at what is meant by the term "discard" and whether the passing of title in the material from its producer to a landfill operator is a conclusive factor in deciding which party had the intention to discard the material as waste.