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Landfill Tax was introduced in 1996 by Conservative Secretary of State for the Environment, John Gummer, and was the UK's first environmental tax. [ 3 ] [ 4 ] The tax is seen as a key mechanism in enabling the UK to meet its targets set out in the Landfill Directive for the landfilling of biodegradable waste.
The scope of the tax is set down in the Landfill Tax Regulations 1996 (SI 1527). The Landfill Tax (Contaminated Land) Order 1996 (SI 1529) sets out provisions for exempting waste generated as a result of cleaning up historically contaminated land. The tax is based on the weight of the waste to be deposited, thereby applying the polluter pays ...
The Landfill Allowance Trading Scheme, LATS, is an initiative by the UK government, ... after 2010 the landfill tax had a greater effect in waste disposal. ...
The Landfill Disposals Tax (Wales) Act 2017, which received Royal Assent on 7 September 2017, [2] is a tax on the disposal of waste to landfill and is charged by weight. The Welsh Revenue Authority has collected and manages both the Land Transaction Tax and Landfill Disposals Tax in Wales since 2018. There are 3 rates of LDT:
The scheme was established by the Landfill Tax Regulations in 1996. [1] The LTCS was designed to help mitigate the effects of landfill upon local communities. It encourages partnerships between landfill operators, their local communities and the voluntary and public sectors. Since 2014, a similar scheme operates in relation to Scottish Landfill ...
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The EU has introduced a number of directives which determine the targets of UK domestic recycling policy: The 1999 Landfill Directive is one of the most important of these, which demands a reduction in the amount of waste being sent to landfill from 11.2 million tonnes in 2010 to 7.46 million tonnes in 2013 [14] [15]
SUEZ Communities Trust was created in 1997 to support community and environmental projects using funds from SUEZ recycling and recovery UK's landfill tax.The trust provides funding for a wide range of schemes and was the first environmental body accredited by ENTRUST, the Government regulator for organisations distributing grants from the Landfill Communities fund.