Landfill tax
The 1996 Finance Act introduced a tax on waste disposal on all landfill sites registered in the UK. Exemption provisions for waste from contaminated land was phased out in April 2012.
Contaminated material is taxed at £64 per tonne (September 2012) and this rate is set to increase each year by £8 per tonne until a ceiling or £80 per tonne is reached.
The current rate for inert or inactive waste is £2.50 per tonne. In 2012, HMRC introduced new subsidiary guidance Revenue & Customs Brief 15/12 more closely defining inactive waste qualifying for the lower rate.
Bodies concerned with the environment can claim credits equivalent to a 6.2% discount.
See also: Our waste, our resources: a strategy for England.
[edit] Related articles on Designing Buildings
- Aggregates levy.
- BRE SMARTWaste.
- BREEAM Construction waste management.
- Brownfield land.
- Construction waste.
- Contaminated land.
- Deleterious materials.
- Demolition.
- Disposal.
- Environmental Protection Act.
- Fill.
- Our waste, our resources: a strategy for England.
- ReCon Soil project.
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