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A waste management company enquired whether the tax on landfill disposal, incineration, and co-incineration should be included in the VAT taxable amount. The DGT ruled that it should, due to the direct link between the tax and the service provided, and confirmed that the reduced rate of 10% applies.
Waste management companies must include landfill and incineration taxes in their VAT calculations, applying the 10% reduced rate to the total amount.
The tax team reviews your specific situation.
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