49.2  Landfill Tax

49.2.1  The Contractor shall be responsible for and shall pay when due all Landfill Tax at the prevailing rate on Contract Waste disposed to Landfill under this Contract.

49.2.2  The Authority shall reimburse the Contractor for the payment of Landfill Tax under Clause 49.2.1 in accordance with and to the extent provided in paragraph 11 of Schedule 4 (Payment Mechanism) provided that for the avoidance of doubt the Authority shall in no circumstances be required to reimburse the Contractor for the payment of Landfill Tax payable on Third Party Waste.

49.2.3  Without prejudice to its obligations under this Contract, the Contractor shall use reasonable endeavours to minimise the incidence of Landfill Tax recoverable from the Authority under Clause 49.2.2 where this will reduce the overall financial burden of this Contract on the Authority96.




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96  This provision may be deleted if the Contractor remains liable, for example, through the operation of the Payment Mechanism, for Landfill Tax where a higher rate of tax applies due to the Contractor's action (e.g. mixing waste/residues going to landfill when such waste/residues would otherwise attract landfill tax at a differing rate).