Barr Environmental found itself in trouble with the tax department for not paying landfill taxes on materials it reused, and for paying the incorrect and lower tax band for filter cake.

Revenue Scotland calculated that the money owed plus fines was £99,642,808, and it informed Barr in July 2018. The company then started an appeal but lost at the first tribunal last week.

Barr Environmental now has 30 days from 5 October in which to appeal. A spokesperson said: “We cannot comment about something that is subject of an ongoing legal process.”