A guide for local authorities to help determine, implement and optimise efficient and effective commercial recycling collection services, including examples of good practice, an overview of relevant legislation and evidence-based approaches to assessing and improving performance.
Elements of this guide have been updated (February 2018) to reflect the findings of the 2016 Judicial Review into the charging of VAT. The review highlighted that VAT may apply in certain circumstances, and therefore local authorities ought to seek advice from their tax and legal advisors to ensure they apply the correct treatment of VAT when establishing a commercial waste service.
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DownloadWRAP-Commercial Recycling Guide - 2018 Update.pdf
PDF, 6.99 MB