Landfill Tax and the environmental body or Landfill Tax Credit Scheme in East Anglia

John Rhys Morris, K T Adams, Paul S Phillips, John M Sinclair

Research output: Contribution to journalArticleResearchpeer-review

Abstract

The Landfill Tax was introduced in 1996 'to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost' and secondly, 'to promote a more sustainable approach to waste management in which less waste is produced and more waste is either reused or has value recovered from it' (HM Customs and Excise 1998). The tax is also being used to redirect revenue rather than increase the fiscal burden on business. Funds raised by the tax are used to reduce the employer's contribution to National Insurance and to fund environmental projects through the Environmental Body or Landfill Tax Credit Scheme. Notwithstanding three reviews, there remain questions still unanswered in relation to the operation of the Landfill Tax Credit Scheme (LTCS), and ENTRUST has not been prepared to publish data relating to specific landfill operators' contributions to the LTCS which has meant that certain aspects of the LTCS have not been evaluated. The authors surveyed landfill operators with a view to addressing issues relating to the way operators are contributing to the LTCS generally and in the Anglian Region in particular by way of example, with a view to recommending improvements.
Original languageEnglish
JournalEnvironmental and Waste Management
Volume3
Issue number3
Publication statusPublished - 1 Jan 2000

Fingerprint

landfill
Anglian
credit
tax
waste disposal
waste management

Keywords

  • Landfill Tax
  • Landfill Tax Credit Scheme

Cite this

@article{748cd0d566e14efab7afe6df0432b8d2,
title = "Landfill Tax and the environmental body or Landfill Tax Credit Scheme in East Anglia",
abstract = "The Landfill Tax was introduced in 1996 'to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost' and secondly, 'to promote a more sustainable approach to waste management in which less waste is produced and more waste is either reused or has value recovered from it' (HM Customs and Excise 1998). The tax is also being used to redirect revenue rather than increase the fiscal burden on business. Funds raised by the tax are used to reduce the employer's contribution to National Insurance and to fund environmental projects through the Environmental Body or Landfill Tax Credit Scheme. Notwithstanding three reviews, there remain questions still unanswered in relation to the operation of the Landfill Tax Credit Scheme (LTCS), and ENTRUST has not been prepared to publish data relating to specific landfill operators' contributions to the LTCS which has meant that certain aspects of the LTCS have not been evaluated. The authors surveyed landfill operators with a view to addressing issues relating to the way operators are contributing to the LTCS generally and in the Anglian Region in particular by way of example, with a view to recommending improvements.",
keywords = "Landfill Tax, Landfill Tax Credit Scheme",
author = "Morris, {John Rhys} and Adams, {K T} and Phillips, {Paul S} and Sinclair, {John M}",
year = "2000",
month = "1",
day = "1",
language = "English",
volume = "3",
journal = "Environmental and Waste Management",
issn = "1460-5147",
publisher = "EPP Publications",
number = "3",

}

Landfill Tax and the environmental body or Landfill Tax Credit Scheme in East Anglia. / Morris, John Rhys; Adams, K T; Phillips, Paul S; Sinclair, John M.

In: Environmental and Waste Management, Vol. 3, No. 3, 01.01.2000.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - Landfill Tax and the environmental body or Landfill Tax Credit Scheme in East Anglia

AU - Morris, John Rhys

AU - Adams, K T

AU - Phillips, Paul S

AU - Sinclair, John M

PY - 2000/1/1

Y1 - 2000/1/1

N2 - The Landfill Tax was introduced in 1996 'to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost' and secondly, 'to promote a more sustainable approach to waste management in which less waste is produced and more waste is either reused or has value recovered from it' (HM Customs and Excise 1998). The tax is also being used to redirect revenue rather than increase the fiscal burden on business. Funds raised by the tax are used to reduce the employer's contribution to National Insurance and to fund environmental projects through the Environmental Body or Landfill Tax Credit Scheme. Notwithstanding three reviews, there remain questions still unanswered in relation to the operation of the Landfill Tax Credit Scheme (LTCS), and ENTRUST has not been prepared to publish data relating to specific landfill operators' contributions to the LTCS which has meant that certain aspects of the LTCS have not been evaluated. The authors surveyed landfill operators with a view to addressing issues relating to the way operators are contributing to the LTCS generally and in the Anglian Region in particular by way of example, with a view to recommending improvements.

AB - The Landfill Tax was introduced in 1996 'to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost' and secondly, 'to promote a more sustainable approach to waste management in which less waste is produced and more waste is either reused or has value recovered from it' (HM Customs and Excise 1998). The tax is also being used to redirect revenue rather than increase the fiscal burden on business. Funds raised by the tax are used to reduce the employer's contribution to National Insurance and to fund environmental projects through the Environmental Body or Landfill Tax Credit Scheme. Notwithstanding three reviews, there remain questions still unanswered in relation to the operation of the Landfill Tax Credit Scheme (LTCS), and ENTRUST has not been prepared to publish data relating to specific landfill operators' contributions to the LTCS which has meant that certain aspects of the LTCS have not been evaluated. The authors surveyed landfill operators with a view to addressing issues relating to the way operators are contributing to the LTCS generally and in the Anglian Region in particular by way of example, with a view to recommending improvements.

KW - Landfill Tax

KW - Landfill Tax Credit Scheme

M3 - Article

VL - 3

JO - Environmental and Waste Management

JF - Environmental and Waste Management

SN - 1460-5147

IS - 3

ER -