Ruling on VAT and commercial waste collections welcomed by councils
The Tax and Chancery Chamber of the Upper Tribunal has rejected a judicial review challenge brought by a private waste company over the VAT exemption enjoyed by councils on commercial waste collections.
The VAT exemption of commercial waste collection was introduced in 2011 on the basis that all waste collection authorities have a duty to arrange for the collection of commercial waste under section 45(1) of the Environmental Protection Act 1990 (if requested to do so).