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HMRC internal manual

Landfill Tax Guidance

HM Revenue & Customs
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Operational assurance overview: Health and Safety of visiting staff: Hazardous chemicals and other substances

The terms of the business’s site licence or permit should give an indication as towhether active waste is likely to be present on the site, but is no guarantee.

Ask the business if hazardous substances are present on the site and, if so, whether theyhave produced an assessment under the Control of Substances Hazardous to Health (COSHH)Regulations.

Such an assessment should point out the precautions needed to control exposure to suchsubstances. Wear protective clothing at all times, avoid contact with your skin orclothing, and avoid inhalation - use respiratory masks if advised. Assume that all unknownsubstances are hazardous. There is guidance in HS10.